Patents Act, 1978
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XB : Voluntary Disclosure Relief77ZE. Withdrawal of voluntary disclosure relief |
| (1) | If an applicant failed to disclose a matter that was material for purposes of making a valid voluntary disclosure as set out in section 77ZB, the Commissioner may— |
| (a) | withdraw any relief provided for in the agreement; |
| (b) | recover the amount owing as determined in terms of section 77ZD(1)(a)(i) and (ii) in accordance with the Act; and |
| (c) | retain any amount paid to the Commissioner in terms of the agreement as a part payment on the full amount owed to the Commissioner. |
| (2) | A withdrawal contemplated in subsection (1) is subject to internal appeal in terms of Chapter XA. |
[Section 77ZE 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))]
