Section 128: Power to waive penalty or interest
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.
128. Power to waive penalty or interest
(1) The Director-General may waive the whole or part of any penalty or
interest imposed under this Act where he is satisfied that failure to comply
with this Act was attributable to a just or reasonable cause.
(2) In the exercise of his power under subsection (1), the DirectorGeneral shall, in writing, record the reasons for waiving the whole or part of
the penalty or interest.
[S. 128 amended by s. 27 of Act 33 of 2004 w.e.f. 20 October 2004; repealed and replaced by
s. 18 (zv) of Act 15 of 2006 w.e.f. 7 August 2006.]
Ask juris about this section Official source
Questions this section answers
- Can the tax authority waive my late-filing or late-payment penalty if I had a good reason for the delay?