On 28 July, the South African Revenue Service (SARS) announced that its “Offences and Penalties Policy” document had been revised to explain how to apply PAJA when a client elects to be dealt with departmentally in terms of Section 91 and the client has supporting documents to prove their mitigating circumstances.
The deposit amount for the possible penalty (SC-CO-01-01-A01) relating to the contravention of Section 8 (Cargo Reports) has been amended. The annexures are attached to the internal policy document.
The Policy document is accessible at:
