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Article · 16 July 2015 · Academy of Tax Law

S.Africa: FATCA: Incidences of non-compliance that are subject to a fixed amount penalty

Africa SADC South Africa FATCA South Africa

FATCA: Incidences of non-compliance that are subject to a fixed amount penalty

SARS has released Notice 597 in Government Gazette 38983, which lays out incidences of non-compliance under section 210(2) that are subject to a fixed amount penalty in accordance with sections 210(1) and 211.

Please click here to access the notice (10 July 2015).