Section 109: Penalty for late submission of Statement of Income
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
109. Penalty for late submission of Statement of Income
Where a person fails to submit a Statement of Income under section 106,
he shall be liable to pay to the Director-General a penalty representing 2,000
rupees per month or part of the month, until such time as the Statement of
Income is submitted, provided that the total penalty payable shall not exceed
6,000 rupees per Statement of Income.
[S. 109 amended by s. 9 (q) of Act 9 of 1997 w.e.f. 1 July 1997; s. 14 (o) of Act 20 of 2002
w.e.f. 1 July 2002; repealed and replaced by s. 18 (zi) of Act 15 of 2006 w.e.f. 1 July 2006 in
respect of the income year commencing on 1 July 2006 and in respect of
every subsequent income year.]
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Questions this section answers
- What penalty do I face for submitting my CPS Statement of Income late?