Older Persons Act, 2006
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 11 : Recovery of TaxPart A : General171. Period of limitation on collection of tax |
Proceedings for recovery of a tax debt may not be initiated after the expiration of 15 years from the date the assessment of tax, or a decision referred to in section 104(2) giving rise to a tax liability, becomes final.
