Hi, have been asked by someone who simply omitted to lodge his personal income tax return last year what he might expect in terms of sanction from SARS when he submits two years' worth of returns when the new tax season begins next month. His return last year (and this year) are for refund positions, as opposed to owing SARS anything.

I actually have no idea how bad a sin this is and what he can expect to happen, and whether there is any strategy for seeking leniency etc etc. He actually doesn't owe SARS anything, but I daresay that isn't the issue.

Does anyone have any idea abt this and/or suggestion in terms of anything he must do rather than simply submit away?

Thanks,

AMB