Section 132: Time limit to amend assessments
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
132. Time limit to amend assessments
(1) Subject to subsection (2), the Director-General may amend an assessment made under section 129, 129A or 131.
(2) An assessment shall not be amended after 3 years of assessment
from the year of assessment to which the assessment relates.
[S. 132 amended by s. 12 (r) of Act 26 of 2012 w.e.f. 1 January 2013; s. 24 (zj) of Act 9 of
2015 w.e.f. 1 June 2016.]
133. —
[S. 133 amended by s. 11 (q) of Act 23 of 2001; s. 14 (x) of Act 20 of 2002; repealed by
s. 18 (zza) 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.]
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Questions this section answers
- How long after an assessment can the tax authority still amend it?