Deadlines for individuals and administrative fines
Voorlopige belasting: Onderskattingsboetes
June 6, 2018Korporatiewe beheer-‘n refleksie
May 31, 2019
The tax season opened on 1 July 2018 and the deadlines for the current tax season were as follows:
| Type of taxpayer | Channel | Deadline |
| All taxpayers | By hand at a SARS branch | 21 September 2018 |
| Non-provisional payer | eFiling or by electronic submission to a SARS branch | 31 October 2018 |
| Provisional payer | eFiling | 31 January 2019 |
An administrative fine is levied in terms of section 210 of the Tax Administration Act (hereinafter “the Act”). The Act describes various types of non-compliance that result in fixed administrative penalties. Currently, fines are only levied for late or non-filed tax returns. Any taxpayer who does not submit their tax return will be fined.
Fines can range from R250 to R16 000 per month for each month of non-compliance, for a maximum of 35 months. The amount of the fine is determined by the taxpayer’s taxable income.
| Taxable income for the previous year (last return submitted) | Fine |
| Assessed loss | R250 |
| R0 – R250 000 | R250 |
| R250 001 – R500 000 | R500 |
| R500 001 – R1 000 000 | R1 000 |
| R1 000 001 – R5 000 000 | R2 000 |
| R5 000 001 – R10 000 000 | R4 000 |
| R10 000 001 – R50 000 000 | R8 000 |
| Above R50 000 000 | R16 000 |
Taxpayers can lodge an objection with SARS in order to dispense with the fines, should they not agree with non-compliance. However, objections will only be considered if non-compliance has already been rectified and valid grounds for non-compliance exist.
Regardless of whether you agree with the fine or not, we advise you to submit the outstanding returns as soon as possible to avoid further fines.
You are welcome to contact our tax department should you have any inquiries regarding outstanding tax returns or non-compliance fines. You can contact us at 021 840 1600 or tax@asl.co.za
