[SAM131130] SAM131130 – Statements: statement issue: surcharge and penalty warning and reminder
Special reminders for SA taxpayers
Prior to December 2000 most SA taxpayers that were not issued with a December statement of account were sent a special reminder. The only exception was taxpayers whose return had been captured and from whom no payment was due. A surcharge and penalty warning leaflet was enclosed with each special reminder issued.
From December 2000, where a December statement is not issued, an appropriate reminder is issued shortly after the December statement run is complete, in the following circumstances