Inadvertent errors

Newsletters

SARS Set to Narrow the “Inadvertent Error”
ByLeanne Juul October 6, 2025October 6, 2025

1. Understanding the Current Law Under the Tax Administration Act, 2011 (TAA), SARS may impose an understatement penalty (USP) whenever a taxpayer makes an error or omission that results in a shortfall of tax.The penalty percentage depends on the taxpayer’s behaviour — ranging from 0% (for a bona fide inadvertent error) to 200% (for intentional…

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Newsletters

Bona Fide Inadvertent Errors
ByLeanne Juul April 3, 2025April 7, 2025

Understanding Bona Fide Inadvertent Errors in South African Tax Law In the realm of South African taxation, the concept of a “bona fide inadvertent error” plays a pivotal role in determining the imposition of understatement penalties. While the term remains undefined within the Tax Administration Act (TAA), its interpretation has been shaped by judicial decisions…

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