Page 159 - Juta's Indirect Tax

s 171 TAX ADMINISTRATION ACT 28 OF 2011 s 179
171 Period of limitation on collection of tax
Proceedings for recovery of a tax debt may not be initiated after the expiration of 15 years from the date the assessment of tax, or a decision referred to in section 104 (2) giving rise to a tax liability, becomes nal.
Part B
Judgment procedure (ss. 172–176)
172 Application for civil judgment for recovery of tax
(1) If a person has an outstanding tax debt, SARS may, after giving the person at least 10 business days’ notice, le with the clerk or registrar of a competent court a certi ed statement setting out the amount of tax payable and certi ed by SARS as correct.
[Sub-s. (1) substituted by s. 62 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(2) SARS may le the statement irrespective of whether or not the tax debt is subject to an objection or appeal under Chapter 9, unless the period referred to in section 164 (6) has not expired or the obligation to pay the tax debt has been suspended under section 164.
[Sub-s. (2) substituted by s. 62 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(3) SARS is not required to give the taxpayer prior notice under subsection (1) if SARS is satis ed that giving notice would prejudice the collection of the tax.
173 Jurisdiction of Magistrates’ Court in judgment procedure
Despite anything to the contrary in the Magistrates’ Courts Act, 1944 (Act 32 of 1944), the certi ed statement referred to in section 172 may be led with the clerk of the Magistrate’s Court that has jurisdiction over the taxpayer named in the statement.
174 Effect of statement led with clerk or registrar
A certi ed statement led under section 172 must be treated as a civil judgment lawfully given in the relevant court in favour of SARS for a liquid debt for the amount speci ed in the statement.
175 Amendment of statement led with clerk or registrar
(1) SARS may amend the amount of the tax debt speci ed in the statement led under section 172 if, in the opinion of SARS, the amount in the statement is incorrect.
[Sub-s. (1) substituted by s. 63 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(2) The amendment of the statement is not effective until it is initialled by the clerk or the registrar of the court concerned.
176 Withdrawal of statement and reinstitution of proceedings
(1) SARS may withdraw a certi ed statement led under section 172 by sending a notice of withdrawal to the relevant clerk or registrar upon which the statement ceases to have effect.
(2) SARS may le a new statement under section 172 setting out an amount of the tax debt included in a withdrawn statement.
[Sub-s. (2) substituted by s. 64 (a) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(3) If SARS is satis ed that a person has paid the full amount of the tax debt set out in a certi ed statement led under section 172 and has no other outstanding tax debts,
Juta’s IndIrect tax 2016
SARS must withdraw the statement if requested by the person in the prescribed form and manner.
[Sub-s. (3) added by s. 64 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
Part C
Sequestration, liquidation and winding-up proceedings (ss. 177–178)
177 Institution of sequestration, liquidation or winding-up proceedings
(1) A senior SARS of cial may authorise the institution of proceedings for the sequestration, liquidation or winding-up of a person for an outstanding tax debt.
[Sub-s. (1) substituted by s. 65 of Act 39 of 2013 (date of commencement deemed to have been 1 October 2012) and by s. 56 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(2) SARS may institute the proceedings whether or not the person—
(a) is present in the Republic; or
(b) has assets in the Republic.
(3) If the tax debt is subject to an objection or appeal under Chapter 9 or a further appeal against a decision by the tax court under section 129, the proceedings may only be instituted with leave of the court before which the proceedings are brought.
178 Jurisdiction of court in sequestration, liquidation or winding-up proceedings
Despite any law to the contrary, a proceeding referred to in section 177 may be instituted in any competent court and that court may grant an order that SARS requests, whether or not the taxpayer is registered, resident or domiciled, or has a place of effective management or a place of business, in the Republic.
Part D
Collection of tax debt from third parties (ss. 179–184)
179 Liability of third party appointed to satisfy tax debts
(1) A senior SARS of cial may authorise the issue of a notice to a person who holds or owes or will hold or owe any money, including a pension, salary, wage or other remuneration, for or to a taxpayer, requiring the person to pay the money to SARS in satisfaction of the taxpayer’s outstanding tax debt.
[Sub-s. (1) substituted by s. 66 of Act 39 of 2013 (date of commencement deemed to have been 1 October 2012) and by s. 57 (a) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
Prelex
Wording of sub-s. (1) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(1) A senior SARS of cial may by notice to a person who holds or owes or will hold or owe any money, including a pension, salary, wage or other remuneration, for or to a taxpayer, require the person to pay the money to SARS in satisfaction of the taxpayer’s outstanding tax debt.
151
Prelex
Wording of sub-s. (1) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(1) SARS may institute proceedings for the sequestration, liquidation or winding-up of a person for an outstanding tax debt.
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