165.    Taxpayer account

 

(1)     SARS must maintain one or more taxpayer accounts for each taxpayer.

 

(2)     The taxpayer account must reflect the tax liability in respect of each tax type included in the account.

 

(3)     The taxpayer account must record details for all tax periods of-

 

(a)     the tax liability;

 

(b)     any penalty imposed;

 

(c)     the interest payable on outstanding tax debts;

 

(d)     the tax liability for any other tax type;

 

(e)     tax payments made by or on behalf of the taxpayer; and

 

(f)      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, reflecting the amounts currently due and the details that SARS considers appropriate.