Part C
Sequestration, liquidation and winding-up proceedings
Category: Part C – Sequestration, liquidation and winding-up proceedings (TAA)
Section 177 (TAA) – Institution of sequestration, liquidation or 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.
Section 178 (TAA) – Jurisdiction of court in sequestration, liquidation or winding-up proceedings
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.