n Tax Breaks Newsletter - Additional tax, administrative penalties, criminal penalties : enforcement
|Article Title||Additional tax, administrative penalties, criminal penalties : enforcement|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Publication Date||Dec 2011|
|Pages||2 - 3|
Chapter 15 of the Tax Administration Bill distinguishes between administrative penalties which are imposed for particular forms of non-compliance with its provisions which have, however, not been criminalised, and penalties by way of a fine or imprisonment for criminal offences, which are dealt with in Chapter 17.
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