175. Amendment of statement filed with clerk or registrar
(1) SARS may amend the amount of the tax debt specified in the statement filed under section 172 if, in the opinion of SARS, the amount in the statement is incorrect.
(2) The amendment of the statement is not effective until it is initialled by the clerk or the registrar of the court concerned.
176. Withdrawal of statement and reinstitution of proceedings
(1) SARS may withdraw a certified statement filed under section 172 by sending a notice of withdrawal to the relevant clerk or registrar upon which the statement ceases to have effect.
(2) SARS may file a new statement under section 172 setting out an amount of the tax debt included in a withdrawn statement.
(3) If SARS is satisfied that a person has paid the full amount of the tax debt set out in a certified statement filed under section 172 and has no other outstanding tax debts, SARS must withdraw the statement if requested by the person in the prescribed form and manner.
Part C
Sequestration, liquidation and winding-up proceedings
177. Institution of sequestration, liquidation or winding-up proceedings
(1) A senior SARS official may authorise the institution of proceedings for the sequestration, liquidation or winding-up of a person for an outstanding tax debt.
[Subsection (1) substituted by section 65 of Act 39 of 2013 effective on 1 October 2012 and section 56 of Act 23 of 2015 effective on 8 January 2016]
(2) SARS may institute the proceedings whether or not the person-
(a) is present in the Republic; or
(b) has assets in the Republic.
(3) If the tax debt is subject to an objection or appeal under Chapter 9 or a further appeal against a decision by the tax court under section 129, the proceedings may only be instituted with leave of the court before which the proceedings are brought.
178. Jurisdiction of court in sequestration, liquidation or winding-up proceedings
Despite any law to the contrary, a proceeding referred to in section 177 may be instituted in any competent court and that court may grant an order that SARS requests, whether or not the taxpayer is registered, resident or domiciled, or has a place of effective management or a place of business, in the Republic.