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

Chapter 10 : Tax Liability and Payment

Purchase

(1)	Tax must be paid by the day and at the place notified by SARS, the Commissioner by public notice or as specified in a tax Act, and must be paid as a single amount or in terms of an instalment payment agreement under section 167.

[Section 162(1) substituted by section 49 of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]

(2)	The Commissioiner may by public notice prescribe the method of payment of tax, including electronically.

[Section 162(2) substituted by section 49 of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]

(3)	Despite sections 96(1)(f) and 167, a senior SARS official may, if there are reasonable grounds to believe that—

(a)	a taxpayer will not pay the full amount of tax;

(b)	a taxpayer will dissipate the taxpayer's assets; or

(c)	that recovery may become difficult in the future,

require the taxpayer to—

(i)	pay the full amount immediately upon receipt of the notice of assessment or a notice described in section 167(6) or within the period as the official deems appropriate under the circumstances; or

(ii)	provide such security as the official deems necessary.