Part B
Judgment procedure
Category: Part B – Judgement procedure (TAA)
Section 172 (TAA) – Application for civil judgment for recovery of tax
172. Application for civil judgment for recovery of tax
(1) If a person has an outstanding tax debt, SARS may, after giving the person at least 10 business days’ notice, file with the clerk or registrar of a competent court a certified statement setting out the amount of tax payable and certified by SARS as correct.
(2) SARS may file the statement irrespective of whether or not the tax debt is subject to an objection or appeal under Chapter 9, unless the period referred to in section 164(6) has not expired or the obligation to pay the tax debt has been suspended under section 164.
(3) SARS is not required to give the taxpayer prior notice under subsection (1) if SARS is satisfied that giving notice would prejudice the collection of the tax.
Section 173 (TAA) – Jurisdiction of Magistrates’ Court in judgment procedure
173. Jurisdiction of Magistrates’ Court in judgment procedure
Despite anything to the contrary in the Magistrates’ Courts Act, 1944 (Act No. 32 of 1944), the certified statement referred to in section 172 may be filed with the clerk of the Magistrate’s Court that has jurisdiction over the taxpayer named in the statement.
Section 174 (TAA) – Effect of statement filed with clerk or registrar
174. Effect of statement filed with clerk or registrar
A certified statement filed under section 172 must be treated as a civil judgment lawfully given in the relevant court in favour of SARS for a liquid debt for the amount specified in the statement.
Section 175 (TAA) – Amendment of statement filed with clerk or registrar
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.
Section 176 (TAA) – Withdrawal of statement and reinstatement of proceedings
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(2) SARS may file a new statement under section 172 setting out an amount of the tax debt included in a withdrawn statement.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.