| (1) | SARS must maintain one or more taxpayer accounts for each taxpayer. |
| (2) | The taxpayer account must reflect the tax liability in respect of each tax type included in the account. |
| (3) | The taxpayer account must record details for all tax periods of— |
| (c) | the interest payable on outstanding tax debts; |
| (d) | the tax liability for any other tax type; |
| (e) | tax payments made by or on behalf of the taxpayer; and |
| (f) | any credit for amounts paid that the taxpayer is entitled to have set off against the taxpayer's tax liability. |
| (4) | From time to time, or when requested by the taxpayer, SARS must send to the taxpayer a statement of account, reflecting the amounts currently due and the details that SARS considers appropriate. |
[Section 165 substituted by section 59 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
