Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 11 : Recovery of TaxPart A : General169. Debt due to SARS |
| (1) | An amount of tax due or payable in terms of a tax Act is a tax debt due to SARS for the benefit of the National Revenue Fund. |
| (2) | A tax debt is recoverable by SARS under this Chapter, and is recoverable from— |
| (a) | in the case of a representative taxpayer who is not personally liable under section 155, any assets belonging to the person represented which are in the representative taxpayer's possession or under his or her management or control; or |
| (b) | in any other case, any assets of the taxpayer. |
| (3) | SARS is regarded as the creditor for the purposes of any recovery proceedings related to a tax debt. |
| (4) | SARS need not recover a tax debt under this Chapter if the amount thereof is less than R100 or any other amount that the Commissioner may determine by public notice, but the amount must be carried forward in the relevant taxpayer account. |
[Section 169 substituted by section 61 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]