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 procedure176. Withdrawal of statement and reinstitution of proceedings |
| (1) | SARS may withdraw a certified statement filed under section 172 by sending a notice of withdrawal to the relevant clerk or registrar upon which the statement ceases to have effect. |
| (2) | SARS may file a new statement under section 172 setting out an amount of the tax debt included in a withdrawn statement. |
[Section 176(2) substituted by section 64(a) of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (3) | If SARS is satisfied that a person has paid the full amount of the tax debt set out in a certified statement filed under section 172 and has no other outstanding tax debts, SARS must withdraw the statement if requested by the person in the prescribed form and manner. |
[Section 176(3) amended by section 64(b) of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
