174. Effect of statement filed with clerk or registrar
A certified statement filed 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 specified in the statement.
173. Jurisdiction of Magistrates’ Court in judgment procedure
Despite anything to the contrary in the Magistrates’ Courts Act, 1944 (Act No. 32 of 1944), the certified statement referred to in section 172 may be filed with the clerk of the Magistrate’s Court that has jurisdiction over the taxpayer named in the statement.
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, file with the clerk or registrar of a competent court a certified statement setting out the amount of tax payable and certified by SARS as correct.
(2) SARS may file 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.
(3) SARS is not required to give the taxpayer prior notice under subsection (1) if SARS is satisfied that giving notice would prejudice the collection of the tax.
Part B
Judgment procedure
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 final.
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.]
169. Debt due to SARS
(1) An amount of tax due or payable in terms of a tax Act is a tax debt due to SARS for the benefit of the National Revenue Fund.
(2) A tax debt is recoverable by SARS under this Chapter, and is recoverable from-
(a) in the case of a representative taxpayer who is not personally liable under section 155, any assets belonging to the person represented which are in the representative taxpayer’s possession or under his or her management or control; or
(b) in any other case, any assets of the taxpayer.
(3) SARS is regarded as the creditor for the purposes of any recovery proceedings related to a tax debt.
(4) SARS need not recover a tax debt under this Chapter if the amount thereof is less than R100 or any other amount that the Commissioner may determine by public notice, but the amount must be carried forward in the relevant taxpayer account.
Part A
General
CHAPTER 11
RECOVERY OF TAX
168. Criteria for instalment payment agreement
A senior SARS official may enter into an instalment payment agreement only if-
(a) the taxpayer suffers from a deficiency of assets or liquidity which is reasonably certain to be remedied in the future;
(b) the taxpayer anticipates income or other receipts which can be used to satisfy the tax debt;
(c) prospects of immediate collection activity are poor or uneconomical but are likely to improve in the future;
(d) collection activity would be harsh in the particular case and the deferral or instalment agreement is unlikely to prejudice tax collection; or
(e) the taxpayer provides the security as may be required by the official.