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)     of the making of the assessment; and

(b) except in the case of proceedings on appeal instituted under Chapter 9 against the assessment, that all the particulars of the assessment are correct.

[Paragraph (b) substituted by section 20 of Act 22 of 2018.]