Acts Online
GT Shield

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.