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

Chapter 8 : Assessments

96. Notice of assessment


(1) SARS must issue to the taxpayer assessed a notice of the assessment made by SARS stating—
(a) the name of the taxpayer;
(b) the taxpayer's taxpayer reference number, or if one has not been allocated, any other form of identification;
(c) the date of the assessment;
(d) the amount of the assessment;
(e) the tax period in relation to which the assessment is made;
(f) the date for paying the amount assessed; and
(g) a summary of the procedures for lodging an objection to the assessment.


(2) In addition to the information provided in terms of subsection (1) SARS must give the person assessed—
(a) in the case of an assessment described in section 95 or an assessment that is not fully based on a return submitted by the taxpayer, a statement of the grounds for the assessment; and
(b) in the case of a jeopardy assessment, the grounds for believing that the tax would otherwise be in jeopardy.