Special Investigating Units and Special Tribunals Act, 1996
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart F : Settlement of dispute150. Alteration of assessment or decision on settlement |
| (1) | If a "dispute" between SARS and the person aggrieved by an assessment or "decision" is "settled" under this Part, SARS may, despite anything to the contrary contained in a tax Act, alter the assessment or "decision" to give effect to the "settlement". |
| (2) | An altered assessment or "decision" referred to in subsection (1) is not subject to objection and appeal. |
