Page 158 - Juta's Indirect Tax

s 165 TAX ADMINISTRATION ACT 28 OF 2011 s 170
(c) the interest payable on outstanding tax debts;
[Para. (c) substituted by s. 59 (c) of Act 39 of 2013 – date
of commencement deemed to have been 1 October 2012.]
(d) the tax liability for any other tax type;
[Para. (d) substituted by s. 59 (c) of Act 39 of 2013 – date
of commencement deemed to have been 1 October 2012.] (e) tax payments made by or on behalf of the taxpayer;
(c) the nancial condition of the taxpayer has materially changed.
(6) A termination or modi cation—
(a) referred to in subsection (4) or (5) (a) takes effect
as at the date stated in the notice of termination or
modi cation sent to the taxpayer; and
(b) referred to in subsection (5) (b) or (c) takes effect
21 business days after notice of the termination or modi cation is sent to the taxpayer.
168 Criteria for instalment payment agreement
A senior SARS of cial may enter into an instalment payment agreement only if—
(a) the taxpayer suffers from a de ciency of assets or
liquidity which is reasonably certain to be remedied
in the future;
(b) the taxpayer anticipates income or other receipts
which can be used to satisfy the tax debt;
(c) prospects of immediate collection activity are poor or uneconomical but are likely to improve in the future;
(d) collection activity would be harsh in the particular case and the deferral or instalment agreement is
unlikely to prejudice tax collection; or
(e) the taxpayer provides the security as may be required
(f)
and
any credit for amounts paid that the taxpayer is entitled to have set off against the taxpayer’s tax liability.
(4) From time to time, or when requested by the taxpayer, SARS must send to the taxpayer a statement of account, re ecting the amounts currently due and the details that SARS considers appropriate.
166 Allocation of payments
(1) Despite anything to the contrary contained in a tax Act, SARS may allocate any payment made in terms of a tax Act against an amount of penalty or interest or the oldest amount of an outstanding tax debt at the time of the payment, other than amounts—
[Words preceding para. (a) substituted by s. 65 of Act 21 of 2012 (date of commencement deemed to have been 1 October 2012) and by s. 60 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(a) for which payment has been suspended under this Act; or
(b) that are payable in terms of an instalment payment agreement under section 167.
(2) SARS may apply the rst-in- rst-out principle described in subsection (1) in respect of a speci c tax type or a group of tax types in the manner that may be prescribed by the Commissioner by public notice.
(3) In the event that a payment in subsection (1) is insuf cient to extinguish all tax debts of the same age, the amount of the payment may be allocated among these tax debts in the manner prescribed by the Commissioner by public notice.
(4) The age of a tax debt for purposes of subsection (1) is determined according to the duration from the date the debt became payable in terms of the applicable Act.
Part D
Deferral of payment (ss. 167–168)
167 Instalment payment agreement
(1) A senior SARS of cial may enter into an agreement with a taxpayer in the prescribed form under which the taxpayer is allowed to pay a tax debt in one sum or in instalments, within the agreed period if satis ed that— (a) criteria or risks that may be prescribed by the
Commissioner by public notice have been duly taken
into consideration; and
(b) the agreement facilitates the collection of the debt.
(2) The agreement may contain such conditions as SARS deems necessary to secure collection of tax.
(3) Except as provided in subsections (4) and (5), the agreement remains in effect for the term of the agreement. (4) SARS may terminate an instalment payment agreement if the taxpayer fails to pay an instalment or to otherwise comply with its terms and a payment prior to the termination of the agreement must be regarded as part
payment of the tax debt.
(5) A senior SARS of cial may modify or terminate an
instalment payment agreement if satis ed that—
(a) the collection of tax is in jeopardy;
(b) the taxpayer has furnished materially incorrect
information in applying for the agreement; or
by the of cial.
RECOVERY OF TAX (ss. 169–186)
Part A General (ss. 169–171)
169 Debt due to SARS
(1) An amount of tax due or payable in terms of a tax Act is a tax debt due to SARS for the bene t of the National Revenue Fund.
(2) A tax debt is recoverable by SARS under this Chapter, and is recoverable from—
[Words preceding para. (a) substituted by s. 61 (a) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(a) in the case of a representative taxpayer who is not personally liable under section 155, any assets belonging to the person represented which are in the representative taxpayer’s possession or under his or her management or control; or
(b) in any other case, any assets of the taxpayer.
(3) SARS is regarded as the creditor for the purposes of
any recovery proceedings related to a tax debt.
[Sub-s. (3) substituted by s. 61 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(4) SARS need not recover a tax debt under this Chapter if the amount thereof is less than R100 or any other amount that the Commissioner may determine by public notice, but the amount must be carried forward in the relevant taxpayer account.
[Sub-s. (4) substituted by s. 61 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
170 Evidence as to assessment
The production of a document issued by SARS purporting to be a copy of or an extract from an assessment is conclusive evidence—
(a) (b)
of the making of the assessment; and
except in the case of proceedings on appeal against the assessment, that all the particulars of the assessment are correct.
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Juta’s IndIrect tax 2016