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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 8 : Assessments

100. Finality of assessment or decision


(1) An assessment or a decision referred to in section 104(2) is final if, in relation to the assessment or decision—
(a) it is an assessment described—
(i) in section 95(1)(a) or (c) and no return or response described in section 95(6) has been received by SARS; or

[Section 100(1)(a)(i) substituted by section 30 of  the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]

(ii) in section 95(3);
(b) no objection has been made, or an objection has been withdrawn;
(c) after decision of an objection, no notice of appeal has been filed;
(d) the dispute has been settled under Part F of Chapter 9;
(e) an appeal has been determined by the tax board and there is no referral to the tax court under section 115;
(f) an appeal has been determined by the tax court and there is no right of further appeal; or
(g) an appeal has been determined by a higher court and there is no right of further appeal.


(2) Subsection (1) does not prevent SARS from making an additional assessment, but in respect of an amount of tax that has been dealt with in a disputed assessment referred to in—
(a) subsection (1)(d), (e) and (f), if the relevant period under section 99(1)(a), (b) or (c) has expire, SARS may only make an additional assessment under the circumstances referred to in section 99(2)(a) and (b); and

[Section 100(2)(a) substituted by section 56 of the Tax Administration Laws amendment Act, 2016 (Act No. 16 of 2016)]

(b) subsection (1)(g), SARS may not make an additional assessment.