[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
||If the Commissioner has, in accordance with any arrangements made with the government of any other country by an agreement entered into in accordance with section 108, received a request, in such form as the Commissioner may prescribe, for the collection from any person of an amount alleged to be due by him or her under the tax laws of such other country, the Commissioner may, by notice in writing, call upon such person to state, within a period specified in the notice, whether or not he or she admits liability for such amount or for any lesser amount.
||fails to respond to the notice; or
||denies liability but the Commissioner, after consultation with the competent authority of such other country, is satisfied that—
||the liability for such amount is not disputed in terms of the laws of such other country; or
||although the liability for such amount is disputed in terms of the laws of such other country—
||such dispute has been entered into solely to delay or frustrate collection of the amount alleged to be due; or
||there is a risk of dissipation or concealment of assets by such person,
the Commissioner may, by notice in writing, require such person to pay the amount for which he or she has admitted liability or the amount specified, as the case may be, on a date specified, for transmission to the competent authority in such other country.
||If such person fails to comply with the notice under subsection (2) the amount in question may be recovered, for transmission to such competent authority, as if it were a tax payable by such person under this Act.
||No steps taken in assistance in collection by any other country under any arrangements referred to in subsection (1), for the collection of an amount alleged to be due by any person under the tax laws of the Republic, and no judgment given against any such person in pursuance of such arrangements in such other country for any such amount, shall affect his or her right to have his or her liability for any such amount determined in the Republic in accordance with the relevant law.