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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part II: Assessments

77. Assessments and recording thereof (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) All assessments required to be made under this Act shall, subject to the provisions of section 3, be made by the Commissioner or under his direction.

 

2) The particulars of every assessment and the amount of tax payable thereon shall be recorded or filed and kept in the office of the Commissioner,

: Provided that any assessment so recorded or filed may be destroyed by the Commissioner after the expiration of such period from the date of recording or filing as may be approved by the Auditor-General.

 

3) Upon recording or filing the particulars of any assessment the Commissioner shall give notice of the assessment to the taxpayer assessed.

 

4) [Deleted by section 25 of Act 69 of 1975].

 

5) The Commissioner shall, in the notice of assessment, give notice to the taxpayer that any objection to the assessment made must be sent to him or her within the period contemplated in section 81.

 

6) [Deleted by section 35 of Act 129 of 1991].

 

7) Separate assessments shall, notwithstanding the provisions of subsection (15) of section 66, be made upon partners.