Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 16 : Understatement PenaltyPart A : Imposition of understatement penalty224. Objection and appeal against imposition of understatement penalty |
The imposition of an understatement under section 222 or a decision by SARS not to remit an understatement penalty under section 222(3) is subject to objection and appeal under Chapter 9.
[Section 224 substituted by section 77 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
