Category: Section 172 (TAA) – Application for civil judgement for recovery of tax

Section 172

 

  1. Subsection (1) substituted by section 62 of Act 39 of 2013 effective on 1 October 2012.

 

  1. Subsection (2) substituted by section 62 of Act 39 of 2013 effective on 1 October 2012.

Section 172 (TAA) – Application for civil judgment for recovery of tax

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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.