Older Persons Act, 2006
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 11 : Recovery of TaxPart B : Judgment procedure175. Amendment of statement filed with clerk or registrar |
| (1) | SARS may amend the amount of the tax debt specified in the statement filed under section 172 if, in the opinion of SARS, the amount in the statement is incorrect. |
[Section 175(1) substituted by section 63 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (2) | The amendment of the statement is not effective until it is initialled by the clerk or the registrar of the court concerned. |
