162.    Determination of time and manner of payment of tax

 

(1)     Tax must be paid by the day and at the place notified by SARS, the Commissioner by public notice or as specified in a tax Act, and must be paid as a single amount or in terms of an instalment payment agreement under section 167.

 

(2)     The Commissioner may by public notice prescribe the method of payment of tax, including electronically.

 

(3)     Despite sections 96(1)(f) and 167, a senior SARS official may, if there are reasonable grounds to believe that-

 

(a)     a taxpayer will not pay the full amount of tax;

 

(b)     a taxpayer will dissipate the taxpayer’s assets; or

 

(c)     that recovery may become difficult in the future,

 

require the taxpayer to-

 

(i)      pay the full amount immediately upon receipt of the notice of assessment or a notice described in section 167(6) or within the period as the official deems appropriate under the circumstances; or

 

(ii)     provide such security as the official deems necessary.