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- W2275153920 abstract "The Income Tax Act 58 of 1962, as amended, imposes various penalties on a taxpayer for default, omission, error, or the late submission of tax returns. Section 75 creates various offences under the Act, for example, if a taxpayer submits a late return, fails to register as a taxpayer for the relevant year of assessment, fails to submit any return or document so required, or defaults in a material sense as is envisaged by that Section." @default.
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- W2275153920 date "2009-09-01" @default.
- W2275153920 modified "2023-09-23" @default.
- W2275153920 title "Penalties imposed on a taxpayer : treble tax, interest : penalties" @default.
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