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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part II: Assessments

79A. Reduced Assessments (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) The Commissioner may, notwithstanding the fact that no objection has been lodged or appeal noted in terms of the provisions of Part III of Chapter III of this Act, reduce an assessment-
a) to rectify any processing error made in issuing that assessment; or
b) where it is proved to the satisfaction of the Commissioner that in issuing that assessment any amount which-
i) was taken into account by the Commissioner in determining the taxpayer’s liability for tax, should not have been taken into account; or
ii) should have been taken into account in determining the taxpayer’s liability for tax, was not taken into account by the Commissioner:

Provided that such assessment, wherein the amount was so taken into account or not taken into account, as contemplated in subparagraph (i) or (ii), as the case may be, was issued by the Commissioner based on information provided in the taxpayer’s return for the current or any previous year of assessment.


2) The Commissioner shall not reduce an assessment under subsection (1)-
a) after the expiration of three years from the date of that assessment; or
b) if the amount was assessed in terms of an assessment accepted by the taxpayer and which was made in accordance with the practice generally prevailing at the date of that assessment.