91.    Original assessments

 

(1)     If a tax Act or the Commissioner requires a taxpayer to submit a return or the taxpayer voluntarily submits a return, which does not incorporate a determination of the amount of a tax liability, SARS must make an original assessment based on the return submitted by the taxpayer or other information available or obtained in respect of the taxpayer.

[Subsection (1) substituted by section 21(a) of Act 43 of 2024]

 

(2)     If a tax Act or the Commissioner requires a taxpayer to submit a return or the taxpayer voluntarily submits a return, which incorporates a determination of the amount of a tax liability, the submission of the return is an original self-assessment of the tax liability.

[Subsection (2) substituted by section 21(b) of Act 43 of 2024]

 

(3)     If a tax Act requires a taxpayer to make a determination of the amount of a tax liability and no return is required, the payment of the amount of tax due is an original assessment.

 

(4)     If a taxpayer is not required to or does not submit a return, SARS may make an original assessment based on an estimate under section 95 of the Act.

[Subsection (4) substituted by section 32 of Act 33 of 2019, deleted by section 27 of Act 24 of 2020 and added by section 21(c) of Act 43 of 2024]

 

(5)     . . . . . .

[Subsection (5) substituted by section 58(a) of Act 21 of 2012 and deleted by section 27 of Act 24 of 2020]

 

(6)     . . . . . .

[Subsection (6) added by section 58(b) of Act 21 of 2012 and deleted by section 27 of Act 24 of 2020]