Section 136: Application of Part XI

Income Tax Act · PART XI: RECOVERY OF TAX

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.

136. Application of Part XI This Part shall apply to any tax which has remained unpaid under this Act. [S. 136 amended by Act 9 of 1997; Act 25 of 2000; s. 11 (t) of Act 23 of 2001 w.e.f. 11 August 2001; s. 14 (y) of Act 20 of 2002 w.e.f. the year of assessment commencing on 1 July 2002 and in respect of every subsequent year of assessment; s. 18 (zzb) of Act 15 of 2006 w.e.f. 1 July 2006; s. 17 (zc) of Act 17 of 2007 w.e.f. 22 August 2007.]

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