| (1) | The Commissioner may make an assessment of the amount of tax payable by— |
| (a) | [Section 31(1)(a) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (b) | [Section 31(1)(b) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (c) | [Section 31(1)(c) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (d) | any person, not being a vendor, that supplies goods or services and represents that tax is charged on that supply; or |
| (e) | any vendor that supplies goods or services and such supply is not a taxable supply or such supply is a taxable supply in respect of which tax is chargeable at a rate of zero per cent, and in either case that vendor represents that tax is charged on such supply at a rate in excess of zero per cent; |
| (f) | any person who holds himself or herself out as a person entitled to a refund or who produces, furnishes, authorises, or makes use of any tax invoice or document or debit note and has obtained any undue tax benefit or refund under the provisions of any regulation referred to in paragraph (d) of the definition of "exported" in section 1, to which such person is not entitled. |
[Section 31(1)(f) substituted by section 29 of Act No. 44 of 2014]
| (2) | For the purposes of subsection (1), the person liable for the payment of any amount of tax assessable by the Commissioner shall be— |
| (a) | [Section 31(2)(a) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (b) | where the provisions of section 29 are applicable— |
| (i) | the seller referred to in that section, unless the provisions of subparagraph (ii) are applicable; or |
| (ii) | the owner referred to in that section, if the said seller holds a written statement contemplated in section 8(1)(b) furnished by the said owner and that written statement is incorrect; or |
| (c) | where subsection (1)(d) is applicable, the person referred to in that provision; OR |
| (d) | where subsection(1)(e) is applicable, the vendor referred to in that provision. |
| (3) | [Section 31(3) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (4) | The Commissioner must give a notice of assessment, and— |
| (a) | where the assessment is made on a seller referred to in subsection 2(b)(i), send a copy of that notice of assessment to the owner referred to in that subsection; or |
| (b) | where the assessment is made on an owner referred to in subsection (2)(b)(ii), send a copy of that notice of assessment to the seller referred to in that subsection. |
| (5) | [Section 31(5) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (5A) | [Section 31(5A) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)]. |
| (6) | For the purposes of this section, Part II, Part VI and sections 58, 59, 60 and 61— |
| (a) | the person referred to in subsection (1)(d) shall be deemed to be a vendor, and |
| (b) | any tax represented to be charged on any supply referred to in subsection (1)(d) or (1)(e) shall be deemed to be tax payable by the vendor concerned and the amount thereof as assessed under this section shall be paid within the period allowed by the Commissioner. |
