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SARS Administrative Penalties

Understanding SARS Administrative Penalties – Ensure Compliance

Currently, SARS Administrative Penalties apply to non-submission of tax returns for:

  • Individuals: Failing to submit an income tax return for any year from 2007 onwards (with one or more outstanding returns).
  • Companies: Failing to submit a return after receiving a final demand from SARS for years ending from 2009 onwards and not submitting within 21 business days.

Penalty amounts and duration:

  • A fixed amount is based on your taxable income, ranging from R250 to R16,000 per month of non-compliance.
  • Penalties recur monthly for a maximum of 35 months.
  • Each penalty has a unique transaction number.

Note: Penalty Statement of Account (APSA) is no longer sent automatically. You can request it through:

  • eFiling for registered eFilers
  • Calling the SARS Contact Centre
  • Visiting a SARS branch (appointment required)


This information is for general guidance and does not constitute professional tax advice. Consult a qualified tax practitioner for personalized recommendations.

Additional Notes:

  • Stay updated on tax regulations and penalty structure changes as they evolve.
  • Utilize SARS eFiling for convenient and secure electronic submissions.

Avoiding Penalties:

  • Submit your tax returns on time, even if you are disputing assessments or penalties.
  • File electronically using SARS eFiling for efficient and secure submissions.
  • Meet all statutory deadlines to avoid potential penalties and interest charges.

Seeking Assistance:

  • Consult a qualified tax practitioner for personalized guidance and support in complying with tax obligations.
  • They can help you navigate the Request for Remission, Appeal, and Objection processes if you need to challenge penalties or assessments.

Important Disclaimer:

  • Tax professionals cannot guarantee SARS will waive penalties or interest.

Additional Notes:

  • This guide provides general information, not professional tax advice. Consult a qualified practitioner for specific situations.
  • Stay updated on changes in tax regulations and penalty structures, as they can evolve over time.