| (a) | the taxpayer concerned does not have sufficient assets located in the Republic to satisfy the tax debt in full; and |
| (b) | the senior SARS official believes that the taxpayer— |
| (i) | has assets outside the Republic; or |
| (ii) | has transferred assets outside the Republic for no consideration or for consideration less than the fair market value, |
which may fully or partly satisfy the tax debt.
[Section 186(1) substituted by section 70 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (2) | A senior SARS official may apply to the High Court for an order compelling the taxpayer to repatriate assets located outside the Republic within a period prescribed by the court in order to satisfy the tax debt. |
| (3) | In addition to issuing the order described in subsection (2), the court may— |
| (a) | limit the taxpayer's right to travel outside the Republic and require the taxpayer to surrender his or her passport to SARS; |
| (b) | withdraw a taxpayer's authorisation to conduct business in the Republic, if applicable; |
| (c) | require the taxpayer to cease trading; or |
| (d) | issue any other order it deems fit. |
| (4) | An order made under subsection (2) applies until the tax debt has been satisfied or the assets have been repatriated and utilised in satisfaction of the tax debt. |
