oa Meditari : Research Journal of the School of Accounting Sciences - The personal circumstances of the taxpayer as a defence or as a plea of "extenuating circumstances" for the purposes of remission of penalties in income tax matters

Volume 11, Issue 1
  • ISSN : 1022-2529



Heavy penalties may be imposed on a defaulting taxpayer in terms of section 76(1) of the Income Tax Act, 58 of 1962 (the "Act"), unless "extenuating circumstances" are found to prevail, in which case any penalty imposed may be remitted partly or even in toto.

This article examines the defence or plea of adverse personal circumstances, such as education, intelligence, financial means, hardship, age, influence of others, provocation and the death, insolvency or liquidation of a taxpayer, and whether such adverse personal circumstances could be considered to be "extenuating" for the purposes of section 76(2)(a) of the Act and lead to a remission of the penalties imposed.

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