It is fixed, not percentage-based
The administrative penalty is a fixed rand amount per outstanding return per month, based on the applicable taxable-income band.
Free SARS tool
Estimate recurring SARS administrative penalties on outstanding income tax returns — and see the maximum exposure if they remain unfiled.
What you get
From
Free
Turnaround
Instant
For
Companies and individual taxpayers
Estimated penalties so far
R 3 000,00
Based on 12 charged months, 1 outstanding return, and R 250,00 per return per month.
Every further month adds
R 250,00
Maximum exposure
R 8 750,00
Monthly amount per return
R 250,00
Months until cap
23
Maximum after 23 more months
If nothing changes, SARS can charge up to R 8 750,00 on these returns.
What the estimate means
The administrative penalty is a fixed rand amount per outstanding return per month, based on the applicable taxable-income band.
Submitting the outstanding returns stops new recurring monthly penalties from accumulating on those returns.
This estimate excludes interest and the separate 10% late-payment penalty that may apply to unpaid tax.
Once the returns are filed, you can ask SARS to remit qualifying penalties. Approval is not automatic.
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