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

Chapter 11 : Recovery of Tax

Part A : General

170. Evidence as to assessment


The production of a document issued by SARS purporting to be a copy of or an extract from an assessment is conclusive evidence—

(a) of the making of the assessment; and
(b) except in the case of proceedings on appeal instituted under Chapter 9 against the assessment, that all the particulars of the assessment are correct.

[Section 170(b) substituted by section 20 of Notice No. 16, GG 42169, dated 17 January 2019 (Tax Administration Laws Amendment Act, 2018 (Act No. 22 of 2018))]