The taxman will clamp down hard on non-compliant taxpayers with the introduction of strict penalties in November, SA Revenue Services (Sars) said on Wednesday.

"The penalties are very significant and very important deterrents to make sure people understand the consequences of not fulfilling your tax obligations," said Sars commissioner Oupa Magashula at a press briefing in Sunninghill, Johannesburg.

The economic recession has not deterred Sars from implementing harsh penalties which were first alluded to by former finance minister Trevor Manuel.

The global financial crisis has seen tax revenues plummeting worldwide.

"... in hard times... it gives us the opportunity to concentrate in a more meaningful way on those that are not compliant.

"We are not shedding any tears for collecting money from those that are not compliant.

"Not going after those people is the unfair thing to do," Magashula said.

Previously penalties were found to be too lenient and he was confident that the new penalties, to kick in on 23 November would deter non-compliance.

The new system provides for recurring monthly penalties for each month that an income tax return remains outstanding.

The amount will be determined by the taxpayer's taxable income and will range from R250 a month for those earning up to R250 000 per annum, to R16 000 a month to those earning over R50-million a year.

Kosie Louw, chief officer for legal and policy affairs at Sars, said penalties would not be overarching for all offences committed by an individual taxpayer.

Therefore an individual taxpayer who had not submitted their tax returns for three years would receive three different penalties.