| (1) | A decision made by a SARS official or a notice to a specific person issued by SARS under a tax Act, excluding a decision given effect to in an assessment or a notice of assessment that is subject to objection and appeal, may in the discretion of a SARS official described in paragraph (a), (b) or (c) or at the request of the relevant person, be withdrawn or amended by— |
| (b) | a SARS official to whom the SARS official reports; or |
[Section 9(1) amended by section 22(a) of Act No. 13 of 2017]
| (2) | If all the material facts were known to the SARS official at the time the decision was made, a decision or notice referred to in subsection (1) may not be withdrawn or amended with retrospective effect, after three years from the later of the— |
| (a) | date of the written notice of that decision; or |
| (b) | date of assessment or the notice of assessment giving effect to the decision (if applicable). |
| (3) | A decision made by a SARS official or a notice to a specific person issued by SARS under a tax Act is regarded as made by a SARS official authorised to do so or duly issued by SARS, until proven to the contrary. |
[Section 9(3) amended by section 22(b) of Act No. 13 of 2017]
