Penalties imposed and interest charged or payable by SARS

This course is designed for members who would like to understand the penalties levied, and interest charged and paid by SARS under the Tax Administration Act. Though the course is comprehensive in coverage of topics is it not intended to be a detailed technical analysis of every matter. With respect to penalties, it will deal with the fixed amount and percentage based administrative non-compliance penalties and understatement penalties, imposed by SARS as well as the remedies available to the taxpayer. With respect to interest it will deal with interest payable by the taxpayer and by SARS. Presenter: Mr Piet Nel CA(SA), PD: Tax