176.    Withdrawal of statement and reinstitution of proceedings

 

(1)     SARS may withdraw a certified statement filed under section 172 by sending a notice of withdrawal to the relevant clerk or registrar upon which the statement ceases to have effect.

 

(2)     SARS may file a new statement under section 172 setting out an amount of the tax debt included in a withdrawn statement.

 

(3)     If SARS is satisfied that a person has paid the full amount of the tax debt set out in a certified statement filed under section 172 and has no other outstanding tax debts, SARS must withdraw the statement if requested by the person in the prescribed form and manner.