91.    Original assessments

(1)     If a tax Act requires a taxpayer to submit 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.

(2)     If a tax Act requires a taxpayer to submit 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.

(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)     . . . . . .

[Subsection (4) substituted by section 32 of Act 33 of 2019 and deleted by section 27 of Act 24 of 2020]

(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]