96.    Notice of assessment

 

(1)     SARS must issue to the taxpayer assessed a notice of the assessment made by SARS stating-

 

(a)     the name of the taxpayer;

 

(b)     the taxpayer’s taxpayer reference number, or if one has not been allocated, any other form of identification;

 

(c)     the date of the assessment;

 

(d)     the amount of the assessment;

 

(e)     the tax period in relation to which the assessment is made;

 

(f)      the date for paying the amount assessed; and

 

(g)     a summary of the procedures for lodging an objection to the assessment.

 

(2)     In addition to the information provided in terms of subsection (1) SARS must give the person assessed-

 

(a)     in the case of an assessment described in section 95 or an assessment that is not fully based on a return submitted by the taxpayer, a statement of the grounds for the assessment; and

 

(b)     in the case of a jeopardy assessment, the grounds for believing that the tax would otherwise be in jeopardy.