Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 11 : Recovery of TaxPart A : General170. Evidence as to assessment |
The production of a document issued by SARS purporting to be a copy of or an extract from an assessment is conclusive evidence—
| (a) | of the making of the assessment; and |
| (b) | except in the case of proceedings on appeal instituted under Chapter 9 against the assessment, that all the particulars of the assessment are correct. |
[Section 170(b) substituted by section 20 of Notice No. 16, GG 42169, dated 17 January 2019 (Tax Administration Laws Amendment Act, 2018 (Act No. 22 of 2018))]