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

Chapter 16 : Understatement Penalty

Part B : Voluntary disclosure programme

232. Assessment or determination to give effect to agreement


(1) If a voluntary disclosure agreement has been concluded under section 230, SARS may, despite anything to the contrary contained in a tax Act, issue an assessment or make a determination for purposes of giving effect to the agreement.


(2) An assessment issued or determination made to give effect to an agreement under section 230 is not subject to objection and appeal.