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

Chapter 16 : Understatement Penalty

Part B : Voluntary disclosure programme

231. Withdrawal of voluntary disclosure relief


(1) In the event that, subsequent to the conclusion of a voluntary disclosure agreement under section 230, it is established that the applicant failed to disclose a matter that was material for purposes of making a valid voluntary disclosure under section 227, a senior SARS official may—
(a) withdraw any relief granted under section 229;
(b) regard an amount paid in terms of the voluntary disclosure agreement to constitute part payment of any further outstanding tax debt in respect of the relevant "default"; and

[Section 231(1)(b) substituted by section 79 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]

(c) pursue criminal prosecution for a tax offence.

[Section 231(1)(c) substituted by section 76 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]


(2) Any decision by the senior SARS official under subsection (1) is subject to objection and appeal.