Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 11 : Recovery of Tax

Part B : Judgment procedure

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(2)SARS may file a new statement under section 172 setting out an amount of the tax debt included in a withdrawn statement.

[Section 176(2) substituted by section 64(a) of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]

 

(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.

[Section 176(3) amended by section 64(b) of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]