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Income Tax Act, 1962 (Act No. 58 of 1962)


Voluntary Disclosure Programme

8. Withdrawal of voluntary disclosure relief



(1) In the event that, subsequent to the conclusion of the voluntary disclosure agreement under section 7, it is established that the applicant failed to disclose a matter that was material for purposes of making a valid voluntary disclosure under section 4, the Commissioner may—
(a) withdraw any relief granted under section 6;
(b) regard any amount paid in terms of the voluntary disclosure agreement to constitute part payment of any further outstanding tax in respect of the relevant default; and
(c) pursue prosecution for any statutory offence under a tax Act or a related common law offence.


(2) Any decision by the Commissioner under subsection (1) is subject to objection and appeal or internal review.