Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 11 : Recovery of Tax
Part B : Judgment procedure
175. Amendment of statement filed with clerk or registrar
|(1)||SARS may amend the amount of the tax debt specified in the statement filed under section 172 if, in the opinion of SARS, the amount in the statement is incorrect.|
[Section 175(1) substituted by section 63 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
|(2)||The amendment of the statement is not effective until it is initialled by the clerk or the registrar of the court concerned.|
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