[Section 88 repealed by section 271, read with paragraph 66 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].
| (1) |
Unless the Commissioner otherwise directs in terms of subsection (4)— |
| (a) |
the obligation to pay any tax chargeable under this Act; and |
| (b) |
the right to receive and recover any tax chargeable under this Act, shall not be suspended by any objection or appeal or pending the decision of a court of law under section 86A. |
| (2) |
A taxpayer may request the Commissioner to suspend the payment of any tax or a portion thereof due under an assessment where the liability to pay that tax is disputed. |
| (3) |
The Commissioner may suspend payment of the disputed tax having regard to— |
| (a) |
the compliance history of the taxpayer; |
| (b) |
the amount of tax involved; |
| (c) |
the risk of dissipation of assets by the taxpayer concerned during the period of suspension; |
| (d) |
whether the taxpayer is able to provide adequate security for the payment of the amount involved; |
| (e) |
whether payment of the amount involved would result in irreparable financial hardship to the taxpayer; |
| (f) |
whether sequestration or liquidation proceedings are imminent; |
| (g) |
whether fraud is involved in the origin of the dispute; or |
| (h) |
whether the taxpayer has failed to furnish any information requested by the Commissioner in terms of this Act for purposes of a decision under this section. |
| (4) |
The Commissioner may deny a request in terms of subsection (3) or revoke a decision to suspend payment in terms of that subsection with immediate effect whenever he or she is satisfied that— |
| (a) |
after the lodging of the objection or appeal, the objection or appeal is frivolous or vexatious; |
| (b) |
the taxpayer is employing dilatory tactics in conducting the objection or appeal; |
| (c) |
on further consideration of the factors contemplated in subsection (3), the suspension should not have been given; or |
| (d) |
there is a material change in any of the factors described in subsection (3), upon which the decision to suspend the amount involved was based. |
| (5) |
Where any assessment is altered in accordance with— |
| (a) |
an objection or appeal; |
| (b) |
a decision by a court of law under section 86A; or |
| (c) |
a decision by the Commissioner to concede the appeal to the tax board or the tax court or that court of law, |
a due adjustment must be made, amounts paid in excess refunded with interest at the prescribed rate, the interest being calculated from the date that excess was received by the Commissioner to the date the refunded tax is paid, and amounts short-paid being recoverable with interest calculated as provided in section 89.
| (6) |
The payment by the Commissioner of any interest under the provisions of this section shall be deemed to be a drawback from revenue charged to the National Revenue Fund. |
| (7) |
The provisions of section 102(3) apply mutatis mutandis in respect of any amount refundable and any interest payable by the Commissioner under this section. |
Statistics Act, 1999
