Criminal sanctions against defaulting taxpayers

With the expiry of the deadline for participation in the special voluntary disclosure programme, SARS is not relenting in identifying defaulting taxpayers. In a media release issued on 28 September 2017, SARS has indicated that it will now intensify criminal proceedings against tax offenders from October 2017.

SARS states that it has noticed an increase in taxpayers not submitting their tax returns by the stipulated deadlines, and not settling their outstanding debt with SARS. This is not limited to the current tax year but includes substantial non-compliance across previous tax years. 


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