Lesson · Introduction to South African tax
Records, deadlines and penalties
Apply the record-keeping rules of the Tax Administration Act.
11 minutes Standard as at 6 November 2026
What you will be able to do
- Apply the record-keeping rules of the Tax Administration Act
- Explain the penalties for late returns and payments
This is a preview of a member lesson. The full lesson is in the Introduction to South African tax library, open to everyone who enrols.
Free · one email a week
IFRS and SAM, one requirement at a time
Each week you get the Institute's new articles: one requirement of IFRS 17, IFRS 9, IFRS 15, IFRS 18 or SAM, worked on a South African case. You start with the free IFRS 18 readiness checklist, ten areas to work through before IFRS 18 takes effect, each with its paragraph reference.