8.2 Criminal sanctions under the TAA
The TAA imposes additional sanctions for non-compliance, where it amounts to criminal offences. Section 234 addresses minor tax offences, whereas section 235 deals with tax evasion.
In context, section 234 determines that any employer who wilfully or negligently:
• fails or neglects to appoint a representative taxpayer or employer or notify SARS of the appointment or change of a representative taxpayer as required
• fails or neglects to submit a return or document to SARS or issue a document to a person as required under a tax Act
• fails or neglects
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