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 proceedings178. Jurisdiction of court in sequestration, liquidation or winding-up proceedings |
Despite any law to the contrary, a proceeding referred to in section 177 may be instituted in any competent court and that court may grant an order that SARS requests, whether or not the taxpayer is registered, resident or domiciled, or has a place of effective management or a place of business, in the Republic.
