Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 11 : Recovery of Tax
Part B : Judgment procedure
173. Jurisdiction of Magistrates" Court in judgment procedure
Despite anything to the contrary in the Magistrates" Courts Act, 1944 (Act No. 32 of 1944), the certified statement referred to in section 172 may be filed with the clerk of the Magistrate's Court that has jurisdiction over the taxpayer named in the statement.