If you have an admin penalty and you would like to dispute it, you can request it to be cancelled by filling in an RFR form which you can find in the SARS branch office. You will then state the reasons why you have not submitted your return on time or why you have not submitted the return at all. This form will be sent to SARS and if the reason(s) provided is valid, then the penalty may be waived. If the return is required, the penalty may be waived and the recurring penalty stopped only if the return is submitted. If the return is required, not submitted and penalty is waived, it may attract further penalties until such time that the return is submitted.
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