Section 34A: Power to waive penalty or interest
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
34A. 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. 34A inserted by s. 31 (k) of Act 15 of 2006 w.e.f. 7 August 2006.]
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Questions this section answers
- Can the tax authority waive my VAT penalty or interest if I had a reasonable excuse for the delay?