Remission of SARS Fines & Penalties
SARS administrative penalties are aggressive, recurring, and distressing—but they are not always final. If you have been assessed with Section 211 monthly non-compliance fines or Section 213 late payment charges, our accredited tax practitioners can help you dispute and waive them.
Statutory Framework: TAA Chapter 15 & Section 211 Penalty Tables
Under Chapter 15 of the Tax Administration Act 28 of 2011, SARS automatically imposes fixed-amount administrative penalties on individual and corporate taxpayers who fail to submit required returns by statutory deadlines.
Section 211 Recurring Fines
Section 213 Late Payment
Section 89(2) Interest
Official SARS Section 211 Fixed-Amount Monthly Penalty Table
Based on assessed loss or taxable income for the preceding tax year. Penalties repeat every month for up to 35 months.
| Taxable Income Tier / Assessed Loss | Monthly Recurring Penalty | Maximum Statutory Penalty (35 Months) |
|---|---|---|
| Assessed Loss | R250 / month | Up to R8,750 (35 mo) |
| R0 – R250,000 | R250 / month | Up to R8,750 (35 mo) |
| R250,001 – R500,000 | R500 / month | Up to R17,500 (35 mo) |
| R500,001 – R1,000,000 | R1,000 / month | Up to R35,000 (35 mo) |
| R1,000,001 – R5,000,000 | R2,000 / month | Up to R70,000 (35 mo) |
| R5,000,001 – R10,000,000 | R4,000 / month | Up to R140,000 (35 mo) |
| R10,000,001 – R50,000,000 | R8,000 / month | Up to R280,000 (35 mo) |
| R50,000,001+ | R16,000 / month | Up to R560,000 (35 mo) |
Statutory Grounds for Penalty Remission: Sections 217 & 218
SARS does not waive penalties based on general hardship or sympathy. Remission requires strict legal alignment with statutory grounds under the Tax Administration Act.
Nominal Non-Compliance / First Incidence
SARS may remit a fixed-amount administrative penalty if the underlying non-compliance has been remedied (return filed or payment cleared) and one of the following statutory conditions is satisfied:
- First Incidence in 36 Months: The taxpayer has had no other administrative non-compliance penalties imposed within the preceding 36-month period.
- Failure Under 5 Days: The duration of the non-compliance was under 5 business days and reasonable grounds existed for the slight delay.
- Penalty Under R2,000: The total penalty is less than R2,000 and reasonable grounds are demonstrated.
Exceptional Circumstances Beyond Control
Section 218 grants full remission where non-compliance resulted directly from extraordinary events beyond the taxpayer control:
- Natural or Human Disaster: Fire, flood, severe storm, or major infrastructural disruption.
- Civil Disturbance or Riot: Public violence, strikes, or widespread civil disorder.
- Serious Illness or Accident: Hospitalization or incapacitation of the taxpayer or essential payroll officer.
- Bereavement: Profound psychological distress caused by the death of an immediate family member.
- SARS System Downtime: Recorded eFiling portal outages, technical system blocks, or official SARS errors.
Step-by-Step SARS RFR01 Dispute Workflow
Our structured 6-stage legal procedure to dispute and eliminate unfair tax penalty assessments.
Diagnostic Compliance Audit
We examine your SARS Statement of Account, identify exact penalty transaction codes, assess penalty legality, and determine your total exposure.
Remedying Default
SARS auto-rejects RFRs if non-compliance is ongoing. We prepare and file any outstanding returns or compute missing payments before submission.
Statutory Motivation Drafting
Our tax practitioners formulate formal legal arguments citing specific grounds under TAA Section 217 (first incidence) or Section 218 (exceptional circumstances).
Evidentiary Portfolio
We organize supporting evidence including medical certificates, death notices, police affidavits, bank statements, or documented SARS eFiling system error logs.
eFiling RFR01 Lodgement
We lodge the formal Request for Remission (RFR01) directly through the SARS eFiling Dispute Resolution engine, securing an official SARS case tracking number.
Adjudication & Escalation
SARS has 21 business days to issue an outcome. If disallowed, we have 30 business days to escalate by lodging a formal Section 104 Notice of Objection (DISP01).
Transparent Penalty Remission Packages
Fixed professional fees with comprehensive legal motivation drafting by registered tax practitioners.
First-Incidence Remission
Ideal for taxpayers with a single tax type or first penalty occurrence within 36 months.
- Statement of Account and penalty assessment audit
- Section 217 statutory legal motivation drafting
- Submission of Form RFR01 on SARS eFiling
- SARS case tracking and 21-day outcome monitoring
- Turnaround SLA: Application prepared in 3 business days
Exceptional Circumstances RFR
For complex multi-period penalties involving Section 218 medical, system, or disaster grounds.
- Multi-year penalty analysis and remediation plan
- Section 218 exceptional circumstances motivation
- Compilation of certified evidentiary portfolio
- Liaison with SARS Debt Management to suspend collection
- Turnaround SLA: Application prepared in 5 business days
Section 104 Formal Objection
Statutory escalation when an initial RFR has been unfairly disallowed by SARS.
- Review of SARS RFR disallowance notice
- Comprehensive legal dispute argument drafting (DISP01)
- Full dispute bundle submission via SARS Dispute Resolution
- Escalation to SARS Appeals Committee if required
- Representation by Senior Master Tax Practitioner
Frequently Asked Questions
Common questions regarding SARS administrative penalties, Section 217/218 remission, and dispute resolution.
Stop SARS Penalties From Draining Your Cash Flow
Do not let administrative penalties accumulate unnoticed on your SARS Statement of Account. Our tax dispute specialists evaluate your assessment and lodge your formal Request for Remission today.