| (a) |
the taxpayer successfully disputed the assessment under Chapter 9; |
| (b) |
necessary to give effect to a settlement under Part F of Chapter 9; |
[Section 93(1)(b) substituted by section 45 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (c) |
necessary to give effect to a judgment pursuant to an appeal under Part E of Chapter 9 and there is no right of further appeal; |
| (d) |
SARS is satisfied that there is a readily apparent undisputed error in the assessment by— |
| (ii) |
the taxpayer in a return; |
| (e) |
a senior SARS official is satisfied that an assessment was based on— |
| (i) |
the failure to submit a return or submission of an incorrect return by a third party under section 26 or by an employer under a tax Act; |
| (ii) |
a processing error by SARS; or |
| (iii) |
a return fraudulently submitted by a person not authorised by the taxpayer; or |
| (f) |
the taxpayer in respect of whom an assessment has been issued under section 95(1), requests SARS to issue a reduced assessment under section 95(6). |
[Section 93(1)(f) inserted by section 28(b) of the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]
[Section 93(1) substituted by section 18 of the Tax Administration Laws Amendment Act, 2021 (Act No. 21 of 2021), Notice No. 771, GG45788, dated 19 January 2022]
| (2) |
SARS may reduce an assessment despite the fact that no objection has been lodged or appeal noted. |
Administration of Estates Act, 1965
