94.    Jeopardy assessments

 

(1)     SARS may make a jeopardy assessment in advance of the date on which the return is normally due, if the Commissioner is satisfied that it is required to secure the collection of tax that would otherwise be in jeopardy.

 

(2)     In addition to any rights under Chapter 9, a review application against an assessment made under this section may be made to the High Court on the grounds that-

 

(a)     its amount is excessive; or

 

(b)     circumstances that justify a jeopardy assessment do not exist.

 

(3)     In proceedings under subsection (2), SARS bears the burden of proving that the making of the jeopardy assessment is reasonable under the circumstances.