oa Meditari : Research Journal of the School of Accounting Sciences - Special or unusual defences or "extenuating circumstances" that may be pleaded for the purposes of remission of penalties in income tax matters

Volume 11, Issue 1
  • ISSN : 1022-2529



The general meaning of "extenuating circumstances" for the purposes of section 76(2)(a) of the Income Tax Act, No. 58 of 1962, (the "Act"), was discussed by the current author in a previous article in this research journal. Certain defences or pleas and their effect on the level of penalties imposed by the judiciary were also analysed in previous articles in this research journal. These defences and pleas include reliance on a tax advisor, bookkeeper, accountant or member of staff and the conduct of the taxpayer before, during and after committing an offence.

This article specifically examines those special or unusual defences or "extenuating circumstances" that may influence the level of a penalty that is imposed in terms of section 76 of the Act for offences that are committed in terms of that section.

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