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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 11 : Recovery of Tax

Part C : Sequestration, liquidation and winding-up proceedings

177. Institution of sequestration, liquidation or winding-up proceedings


(1) A senior SARS official may authorise the institution of proceedings for the sequestration, liquidation or winding-up of a person for an outstanding tax debt.

[Section 177(1) substituted by section 56 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]


(2) SARS may institute the proceedings whether or not the person—
(a) is present in the Republic; or
(b) has assets in the Republic.


(3) If the tax debt is subject to an objection or appeal under Chapter 9 or a further appeal against a decision by the tax court under section 129, the proceedings may only be instituted with leave of the court before which the proceedings are brought.