9.    Decision or notice by SARS

(1)     A decision made by a SARS official or a notice to a specific person issued by SARS under a tax Act, excluding a decision given effect to in an assessment or a notice of assessment that is subject to objection and appeal, may in the discretion of a SARS official described in paragraph (a), (b) or (c) or at the request of the relevant person, be withdrawn or amended by-

(a)     the SARS official;

(b)     a SARS official to whom the SARS official reports; or

(c)     a senior SARS official.

[Subsection (1) substituted by section 22 of Act 13 of 2017 effective on 18 December 2017]

(2)     If all the material facts were known to the SARS official at the time the decision was made, a decision or notice referred to in subsection (1) may not be withdrawn or amended with retrospective effect, after three years from the later of the-

(a)     date of the written notice of that decision; or

(b)     date of assessment or the notice of assessment giving effect to the decision (if applicable).

(3)     A decision made by a SARS official or a notice to a specific person issued by SARS under a tax Act is regarded as made by a SARS official authorised to do so or duly issued by SARS, until proven to the contrary.

[Subsection (3) added by section 22 of Act 13 of 2017 effective on 18 December 2017]