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

Chapter 8 : Assessments

98. Withdrawal of assessments


(1) SARS may, despite the fact that no objection has been lodged or appeal noted, withdraw an assessment which—
(a) was issued to the incorrect taxpayer;
(b) was issued in respect of the incorrect tax period; or
(c) was issued as a result of an incorrect payment allocation.

[Section 98(1) substituted by section 50 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]


(2) An assessment withdrawn under this section is regarded not to have been issued, unless a senior SARS official agrees in writing with the taxpayer as to the amount of tax properly chargeable for the relevant tax period and accordingly issues a revised original, additional or reduced assessment, as the case may be, which assessment is not subject to objection or appeal.


[Section 98 substituted by section 46 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]