Personal Income Tax Administrative Penalties

Effective 1 January 2009, SARS has begun imposing a range of stringent penalties in respect of non-compliance by taxpayers, which includes:

  • Failure to register as a taxpayer;
  • Failure to inform SARS of a change of address and other personal particulars;
  • Failure to submit Income Tax returns (ITR12) and other documents.

The abovementioned non-compliances are subject to a recurring penalty (this penalty will be charged each month until the non-compliance has been remedied). The amount of the penalty is determined according to the taxpayer’s taxable income or assessed loss. The table below illustrates the penalty to be charged:

Assessed loss or taxable income for preceding year Penalty amount
Assessed loss

R 250

R 0 – R 250 000

R 250

R 250 001 – R 500 000

R  500

R 500 001 – R1 000 000

R 1000

R 1 000 001 – R 5 000 000

R 2000

R 5 000 001 – R 10 000 000

R 4000

R 10 000 001 – R 50 000 000

R 8000

Above R 50 000 000

R 16 000