31. Assessments
(1) The Commissioner may make an assessment of the amount of tax payable by-
(a) ………
(b) ………
(c) ………
(d) any person, not being a vendor, that supplies goods or services and represents that tax is charged on that supply; or
(e) any vendor that supplies goods or services and such supply is not a taxable supply or such supply is a taxable supply in respect of which tax is chargeable at a rate of zero per cent, and in either case that vendor represents that tax is charged on such supply at a rate in excess of zero per cent;
(f) any person who holds himself or herself out as a person entitled to a refund or who produces, furnishes, authorises, or makes use of any tax invoice or document or debit note and has obtained any undue tax benefit or refund under the provisions of any regulation referred to in paragraph (d) of the definition of ‘exported’ in section 1, to which such person is not entitled.
[Paragraph (f) substituted by section 28 of Act 44 of 2014 effective on 20 January 2015]
[Subsection (1) amended by section 180 of Act 45 of 2003, section 41 of Act 34 of 2004, section 38 of Act 32 of 2005 and section 87 of Act 20 of 2006 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]
(2) For the purposes of subsection (1), the person liable for the payment of any amount of tax assessable by the Commissioner shall be-
(a) ……….
[Paragraph (a) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]
(b) where the provisions of section 29 are applicable-
(i) the seller referred to in that section, unless the provisions of subparagraph (ii) are applicable; or
(ii) the owner referred to in that section, if the said seller holds a written statement contemplated in section 8(1)(b) furnished by the said owner and that written statement is incorrect; or
(c) where subsection (1) (d) is applicable, the person referred to in that provision; or
(d) where subsection (1) (e) is applicable, the vendor referred to in that provision.
(3) ……….
[Subsection (3) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]
(4) The Commissioner must give a notice of assessment, and-
[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]
(a) where the assessment is made on a seller referred to in subsection 2 (b) (i), send a copy of that notice of assessment to the owner referred to in that subsection; or
(b) where the assessment is made on an owner referred to in subsection (2) (b) (ii), send a copy of that notice of assessment to the seller referred to in that subsection.
(5) ……….
[Subsection (5) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]
(6) For the purposes of this section, Part II, Part VI and sections 58, 59, 60 and 61–
(a) the person referred to in subsection (1) (d) shall be deemed to be a vendor; and
(b) any tax represented to be charged on any supply referred to in subsection (1) (d) or (1) (e) shall be deemed to be tax payable by the vendor concerned and the amount thereof as assessed under this section shall be paid within the period allowed by the Commissioner.