13. Commissioner to recover amount of duty underpaid

 

(1)     Whenever the Commissioner is satisfied that the duty payable under this Act in respect of the acquisition of any property or the renunciation of any interest in or restriction upon the use or disposal of any property has not been paid in full, the Commissioner shall, notwithstanding that the acquisition has already been registered in a deeds registry, recover the difference between the amount of the duty payable and the amount paid in accordance with Chapter 11 of the Tax Administration Act.

[Subsection (1) substituted by section 3 of Act 31 of 2005 and substituted 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)     The Commissioner may not recover any amount of duty not fully paid by any person as contemplated in subsection (1) after the expiration of a period of five years reckoned from the date on which that amount became payable in terms of this Act, if it is shown that –

 

(a)    the failure to pay that amount was not due to an intent of that person or any other person acting on behalf of that person not to make payment of duty; and

(b)    that person or other person acted in good faith and on an assumption that the transaction was not subject to duty under this Act which assumption was based on reasonable grounds and not due to negligence on the part of that person or other person.

[Subsection (3) added by section 3 of Act 31 of 2005]