9. Assessment of duty by Commissioner
(1) The Commissioner shall assess the duty payable under this Act and shall in respect of every estate liable for the duty issue a notice of assessment to the executor or, if there is no executor, to any person liable for the duty.
(1A) If the Commissioner, prior to the issue of a notice of assessment in terms of subsection (1)-
(a) is dissatisfied with any value at which any property is shown in any return; or
(b) is of the opinion that the amount claimed to represent the dutiable amount as disclosed in any return, does not represent the correct dutiable amount,
the Commissioner shall adjust such value or amount and determine the dutiable amount upon which such assessment shall be raised accordingly.
[Subsection (1A) inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]
(2) ……….
[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]
(3) A notice of assessment shall be issued in respect of each return submitted in respect of any estate in which liability for duty, other than in respect of additional property contemplated in subsection (4)(c),is disclosed, due regard being had in the calculation of the duty to any duty chargeable on any previous returns submitted in respect of the same estate.
[Subsection (3) substituted by section 1 of Act 61 of 2008 effective on 1 January 2009]
(4)
(a) Unless a notice of assessment has already been issued, a notice of assessment shall be deemed to have been issued in terms of section 9(3) in respect of the estate of every person-
(i) if the value of the estate does not exceed the amount determined by the Minister by notice in the Gazette contemplated in section 18(3) of the Administration of Estates Act, 1965 (Act No. 66 of 1965), on the date on which a death notice is given to a Master in terms of section 7 of that Act; or
(ii) in every other case, on the date on which the estate has become distributable in terms of section 35(12) of the Administration of Estates Act, 1965 (Act No. 66 of 1965).
(b) If additional property is found in respect of an estate within five years from the date contemplated in subparagraph (i) or (ii) and a supplementary liquidation and distribution account is required in terms of section 35 of the Administration of Estates Act, 1965 (Act No. 66 of 1965), paragraph (a) shall not apply and a notice of assessment shall be deemed to have been issued in terms of section 9(3) in respect of the estate on the date on which the supplementary liquidation and distribution account has become distributable in terms of section 35(12) of the Administration of Estates Act, 1965.
(c) If additional property is found in respect of an estate more than five years after the date contemplated in subparagraph (i) or (ii) and a liquidation and distribution account is required in terms of section 35 of the Administration of Estates Act, 1965 (Act No. 66 of 1965), the additional property shall be subject to an estate duty as if that property were the sole property of the estate of the deceased and as if the death of the deceased occurred on the date on which the additional property was reflected in the supplementary liquidation and distribution account.
[Subsection (4) added by section 1 of Act 61 of 2008 effective on 1 January 2009]
(5) An assessment contemplated in subsection (4)(a) and (b) is deemed to be an assessment by way of self-assessment.
[Subsection (5) inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]