Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 11 : Recovery of TaxPart C : Sequestration, liquidation and winding-up proceedings177. Institution of sequestration, liquidation or winding-up proceedings |
| (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. |
