Protection of Businesses Act, 1978
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 16 : Understatement PenaltyPart B : Voluntary disclosure programme232. 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. |
