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.|
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