... be considered to be extenuating for the purposes of section 76(2)(a) of the Act and lead to a remission of the penalties imposed. Key words Penalties, Section 76 of the Income Tax Act, 58 of 1962 Additional tax Extenuating circumstances Mitigating circumstances Trefwoorde Versagtende omstandighede 1...

... Mitigating circumstances © MCB UP Limited 2003 Special or unusual defences or extenuating circumstances that may be pleaded for the purposes of remission of penalties in income tax matters1 GK Goldswain Department of Applied Accountancy University of South Africa Abstract The general meaning...

..., of the “extenuating circumstances” that may be taken into account for the purposes of remission of penalties in terms of section 76(2)(a) of the Act. © MCB UP Limited 2001 Remission of penalties Extenuating circumstances Mitigating circumstances Mitigating circumstances The general meaning...