Part A
General
Category: Part A – General (TAA)
Section 169 (TAA) – Debt due to SARS
169. Debt due to SARS
(1) An amount of tax due or payable in terms of a tax Act is a tax debt due to SARS for the benefit of the National Revenue Fund.
(2) A tax debt is recoverable by SARS under this Chapter, and is recoverable from-
(a) in the case of a representative taxpayer who is not personally liable under section 155, any assets belonging to the person represented which are in the representative taxpayer’s possession or under his or her management or control; or
(b) in any other case, any assets of the taxpayer.
(3) SARS is regarded as the creditor for the purposes of any recovery proceedings related to a tax debt.
(4) SARS need not recover a tax debt under this Chapter if the amount thereof is less than R100 or any other amount that the Commissioner may determine by public notice, but the amount must be carried forward in the relevant taxpayer account.
Section 170 (TAA) – Evidence as to assessment
170. Evidence as to assessment
The production of a document issued by SARS purporting to be a copy of or an extract from an assessment is conclusive evidence-
(a) of the making of the assessment; and
(b) except in the case of proceedings on appeal instituted under Chapter 9 against the assessment, that all the particulars of the assessment are correct.
[Paragraph (b) substituted by section 20 of Act 22 of 2018.]
Section 171 (TAA) – Period of limitation on collection of tax
171. Period of limitation on collection of tax
Proceedings for recovery of a tax debt may not be initiated after the expiration of 15 years from the date the assessment of tax, or a decision referred to in section 104(2) giving rise to a tax liability, becomes final.