97.    Recording of assessments

(1)     The particulars of an assessment and the amount of tax payable thereon must be recorded and kept by SARS.

(2)     A notice of assessment issued by SARS is regarded as made by a SARS official authorised to do so or duly issued by SARS, until proven to the contrary.

(3)     The record of an assessment is not open to public inspection.

(4)     The record of an assessment, including the return or records on which it was based, whether in electronic format or otherwise, may be destroyed by SARS after seven years from the date of assessment or the expiration of a further period that may be required-

(a)     by the Auditor-General;

(b)     as a result of the application of section 99(2)(c); or

(c)     for purposes of a verification, audit or criminal investigation under Chapter 5 or a dispute under Chapter 9.

[Subsection (4) substituted by section 54 of Act 16 of 2016 effective on 19 January 2017]