Owners

What are the Landlords's obligations?

The Landlord must in a condition reasonably fit for the purpose which it is being let.  The landlord can specifically contract out of maintaining the property or specify that the tenant is responsible for paying levies or taxes as additional charges. However if the contract is silent on these matters it is the landlord's responsibility to maintain the property and pay the taxes. 

For which costs are tenants / landlords responsible?

The lease agreement should determine this. Generally tenants are liable for usage costs, (e.g. water, electricity, gas, sewerage, and parking). The landlord is responsible for the taxes on the property.

Penalty fees?

The landlord / rental agent can charge a penalty fee for late payment of rent, provided the lease agreement makes provision for when the penalty may be charged, and the amount of the penalty. Gauteng Rental Housing Regulations prohibit the charging of penalties in Gauteng.