100.    Finality of assessment or decision

(1)     An assessment or a decision referred to in section 104(2) is final if, in relation to the assessment or decision-

(a)     it is an assessment described-

(i)      in section 95(1)(a) or (c), and no return or response described in section 95(6) has been received by SARS; or

[Subparagraph (i) substituted by section 30 of Act 24 of 2020]

(ii)     in section 95(3);

(b)     no objection has been made, or an objection has been withdrawn;

(c)     after the decision of an objection, no notice of appeal has been filed or a notice has been filed and is withdrawn;

[Paragraph (c) substituted by section 33 of Act 33 of 2019]

(d)     the dispute has been settled under Part F of Chapter 9;

(e)     an appeal has been determined by the tax board and there is no referral to the tax court under section 115;

(f)      an appeal has been determined by the tax court and there is no right of further appeal; or

(g)     an appeal has been determined by a higher court and there is no right of further appeal.

(2)     Subsection (1) does not prevent SARS from making an additional assessment, but in respect of an amount of tax that has been dealt with in a disputed assessment referred to in-

(a)     subsection (1)(d), (e) and (f), if the relevant period under section 99(1)(a), (b) or (c) has expired, SARS may only make an additional assessment under the circumstances referred to in section 99(2)(a) and (b); and

[Paragraph (a) substituted by section 56 of Act 16 of 2016 effective on 19 January 2017]

(b)     subsection (1)(g), SARS may not make an additional assessment.