| (c) | has frequently failed to pay amounts of tax due; |
| (d) | has frequently failed to carry out other obligations imposed under any tax Act which constitutes non-compliance referred to in Chapter 15; or |
| (e) | is under the management or control of a person who is or was a person contemplated in paragraphs (a) to (d). |
| (2) | If security is required, SARS must by written notice to the taxpayer require the taxpayer to furnish to or deposit with SARS, within such period that SARS may allow, security for the payment of any tax which has or may become payable by the taxpayer in terms of a tax Act. |
| (3) | The security must be of the nature, amount and form that the senior SARS official directs. |
| (4) | If the security is in the form of cash deposit and the taxpayer fails to make such deposit, it may— |
| (a) | be collected as if it were an outstanding tax debt of the taxpayer recoverable under this Act; or |
[Subsection(4)(a) substituted by section 56 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (b) | be set-off against any refund due to the taxpayer. |
| (5) | A senior SARS official may, in the case of a taxpayer which is not a natural person and cannot provide the security required under subsection (1), require of any or all of the members, shareholders or trustees who control or are involved in the management of the taxpayer to enter into a contract of suretyship in respect of the taxpayer's liability for tax which may arise from time to time. |
