The South Africa Revenue Service (SARS) recently issued a reminder on their main AEOI site that reporting financial institutions (RFIs) may be liable for administrative penalties if they missed the filing deadline of May 31, 2017 for FATCA and CRS reporting. RFIs may be liable for administrative penalties if there is a failure to report in a timely fashion, or if they fail to provide adequate remedies for non-compliance.
To review the terms and administrative penalties for non-compliance with SARS requirements, visit their AEOI penalties page by clicking here.
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