(1)
| (a) |
Upon granting voluntary disclosure relief, the Commissioner must— |
| (i) |
make a duty assessment or re-assessment in relation to the relevant goods on the basis of the disclosed facts; and |
| (ii) |
determine the amount of— |
| (aa) |
duty and interest, as may be applicable, outstanding as a result of the underpayment; or |
| (bb) |
the refund or drawback paid by the Commissioner as a result of the underpayment that was not payable. |
| (b) |
An assessment, a re-assessment and a determination of the amount owing in terms of subsection (1)(a) is not subject to an administrative appeal in terms of Chapter XA. |
| (2) |
The Commissioner and the applicant must, despite the other provisions of this Act, but subject to section 77ZE, conclude an agreement in writing— |
| (a) |
setting out details of the underpayment on which the voluntary disclosure relief is based; |
| (b) |
stating the amount owing to the Commissioner as determined in terms of subsection (1)(a)(i) and (ii); |
| (c) |
containing an undertaking by the applicant to pay to the Commissioner the amount owing in accordance with any arrangements as may be agreed; and |
| (d) |
containing an undertaking by the Commissioner that the Commissioner will— |
| (i) |
not pursue criminal proceedings against the applicant for any offence in terms of this Act or the common law arising from the underpayment; |
| (ii) |
not impose any administrative penalty in terms of this Act on the applicant for any breach of this Act arising from the underpayment, excluding a penalty imposed for late payment; |
| (iii) |
grant relief as contemplated in section 229(b) and (c) of the Tax Administration Act in relation to any duty referred to in paragraph (d) of the definition of ‘duty’ in section 77Z; and |
[Section 77ZD inserted by section 10(1) of the Tax Administration Laws Amendment Act, 2026, Notice No. 7343, GG54447,dated 1 April 2026 - comes into effect on a date to be determined by the Minister by notice in the Gazette (section 10(2))]
Patents Act, 1978
