Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 11 : Recovery of TaxPart B : Judgment procedure174. Effect of statement filed with clerk or registrar |
A certified statement filed under section 172 must be treated as a civil judgment lawfully given in the relevant court in favour of SARS for a liquid debt for the amount specified in the statement.
