Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 8 : Assessments96. Notice of assessment |
| (1) | SARS must issue to the taxpayer assessed a notice of the assessment made by SARS stating— |
| (a) | the name of the taxpayer; |
| (b) | the taxpayer's taxpayer reference number, or if one has not been allocated, any other form of identification; |
| (c) | the date of the assessment; |
| (d) | the amount of the assessment; |
| (e) | the tax period in relation to which the assessment is made; |
| (f) | the date for paying the amount assessed; and |
| (g) | a summary of the procedures for lodging an objection to the assessment. |
| (2) | In addition to the information provided in terms of subsection (1) SARS must give the person assessed— |
| (a) | in the case of an assessment described in section 95 or an assessment that is not fully based on a return submitted by the taxpayer, a statement of the grounds for the assessment; and |
| (b) | in the case of a jeopardy assessment, the grounds for believing that the tax would otherwise be in jeopardy. |