SARS’ new administrative penalties for late submission of personal tax returns are effective from 1 December 2022.This Alert details a number of erroneous penalties have been issued prior to the effective date and defines administrative penalty.Administrative penalties for late submissionThis Tax Alert is a reminder that with effect from 1 December 2022, administrative penalties relating to the late submission of a personal tax return will be charged when one or more tax returns relating to the tax years 2007 and onwards are outstanding.In previous years a penalty only arose if the taxpayer had two or more tax returns outstanding for...