Statistics Act, 1999
R 385
Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998)8. Penalties on default |
If any tax remains unpaid after the relevant date for payment as contemplated in section 7, a penalty of 10 per cent of such unpaid amount shall be payable: Provided that the Commissioner may, having regard to the circumstances of the case, remit the penalty or any portion thereof imposed under this section.
