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

Chapter 11 : Recovery of Tax

Part F : Remedies with respect to foreign assets

186. Compulsory repatriation of foreign assets of taxpayer


(1) To collect an outstanding tax debt, a senior SARS official may apply for an order referred to in subsection (2), if—
(a) the taxpayer concerned does not have sufficient assets located in the Republic to satisfy the tax debt in full; and
(b) the senior SARS official believes that the taxpayer—
(i) has assets outside the Republic; or
(ii) has transferred assets outside the Republic for no consideration or for consideration less than the fair market value,

which may fully or partly satisfy the tax debt.

[Section 186(1) substituted  by section 70 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]


(2) A senior SARS official may apply to the High Court for an order compelling the taxpayer to repatriate assets located outside the Republic within a period prescribed by the court in order to satisfy the tax debt.


(3) In addition to issuing the order described in subsection (2), the court may—
(a) limit the taxpayer's right to travel outside the Republic and require the taxpayer to surrender his or her passport to SARS;
(b) withdraw a taxpayer's authorisation to conduct business in the Republic, if applicable;
(c) require the taxpayer to cease trading; or
(d) issue any other order it deems fit.


(4) An order made under subsection (2) applies until the tax debt has been satisfied or the assets have been repatriated and utilised in satisfaction of the tax debt.