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

Chapter 11 : Recovery of Tax

Purchase

(1)	A senior SARS official may authorise the institution of proceedings for the sequestration, liquidation or winding-up of a person for an outstanding tax debt.

[Section 177(1) substituted by section 56 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]

(2)	SARS may institute the proceedings whether or not the person—

(a)	is present in the Republic; or

(b)	has assets in the Republic.

(3)	If the tax debt is subject to an objection or appeal under Chapter 9 or a further appeal against a decision by the tax court under section 129, the proceedings may only be instituted with leave of the court before which the proceedings are brought.