This notice serves as a reminder of the change to the dispensation relating to the late submission of a tax return.
With effect from 1 December 2022, administrative penalties relating to the late submission of a tax return will be charged when one or more tax return(s) relating to tax years from 2007 up to 2020 are outstanding.
Prior to this change, taxpayers were only liable for administrative penalties for late submission if they had two or more tax returns outstanding for these tax years.
THE SOUTH AFRICAN REVENUE SERVICE
If you have any questions, please visit the SARS website on www.sars.gov.za