Section 131: Special assessments

131. Special assessments (1) Where the Director-General is not satisfied with the return submitted by a person under section 115 or 117, as the case may be, or has reason to believe that a person who has not submitted a return under those sections is a taxpayer, he may make an assessment of the amount of chargeable income of and income tax payable by, including any penalty under section 109, 110, 111, 121 or 122, as the case may be, and any interest under section 122D, that person and give him written notice of the assessment. (2) Notwithstanding section 112 or 116, where the Director-General has made an assessment under subsection (1), he may in the notice require that person to— (a) pay the income tax assessed within such time as may be specified in the notice; or (b) give security to the satisfaction of the Director-General for the payment of the income tax. (3) — [S. 131 amended by s. 9 (x) of Act 9 of 1997 w.e f. 1 July 1997; s. 18 (zx) of Act 15 of 2006 w.e.f. 1 July 2007 in respect of the year of assessment commencing on 1 July 2007 and in respect of every subsequent year of assessment.]