An Administrative Penalty (Admin Penalty) is a penalty levied under Section 210 of the Tax Administration Act (TAA). The Act prescribes the various types of non-compliance which are subject to fixed administrative penalties.
Currently the penalty is imposed only for non-submissions of tax returns in respect of individuals and companies:
Tax exempt entities must take note that the non-submission of returns attract administrative penalties, which must be paid over to SARS, and will affect the compliance status of the entity.
To read about other Administrative Penalty related matters, please click here