Section 110: Penalty for late payment of tax under CPS
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.
110. Penalty for late payment of tax under CPS
Where a taxpayer fails to pay any income tax due on or before the last
day on which it is payable under section 106, he shall be liable to pay to the
Director-General, in addition to the tax, a penalty representing 5 per cent of
the amount of tax remaining unpaid.
[S. 110 repealed and replaced by s. 18 (zj) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of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 applies if I pay my Current Payment System tax after the due date?