Page 571 - SAIT Compendium 2016 Volume1

162 Determination of time and manner of payment of tax
163 Preservation order
164 Payment of tax pending objection or appeal
165 Taxpayer account
166 Allocation of payments
Part C
Taxpayer account and allocation of payments
Part D Deferral of payment
167 Instalment payment agreement
168 Criteria for instalment payment agreement
169 Debt due to SARS
170 Evidence as to assessment
171 Period of limitation on collection of tax
CHAPTER 11 RECOVERY OF TAX Part A General
Part B Judgment procedure
TAX ADMINISTRATION ACT 28 OF 2011
159 Personal liability of responsible third party
160 Right to recovery of taxpayer
161 Security by taxpayer
Part B Payment of tax
172 Application for civil judgment for recovery of tax
173 Jurisdiction of Magistrates’ Court in judgment procedure
174 Effect of statement led with clerk or registrar
175 Amendment of statement led with clerk or registrar
176 Withdrawal of statement and reinstitution of proceedings
Part C
Sequestration, liquidation and winding-up proceedings
177 Institution of sequestration, liquidation or winding-up proceedings
178 Jurisdiction of court in sequestration, liquidation or winding-up proceedings
Part D
Collection of tax debt from third parties
179 Liability of third party appointed to satisfy tax debts
180 Liability of nancial management for tax debts
181 Liability of shareholders for tax debts
182 Liability of transferee for tax debts
183 Liability of person assisting in dissipation of assets
184 Recovery of tax debts from other persons
[S. 184 substituted by s. 51 (1) of Act 44 of 2014 – date of commencement: 20 January 2015.] Part E
Assisting foreign governments
185 Tax recovery on behalf of foreign governments
Part F
Remedies with respect to foreign assets
186 Compulsory repatriation of foreign assets of taxpayer CHAPTER 12
187 General interest rules
188 Period over which interest accrues
189 Rate at which interest is charged
190 Refunds of excess payments
191 Refunds subject to set-off and deferral
INTEREST
CHAPTER 13 REFUNDS
SAIT CompendIum oF TAx LegISLATIon VoLume 1 563
TAX ADMINISTRATION ACT