Section 5: Assessment and recovery of tax
consolidated text (as at 2013). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
5. Assessment and recovery of tax
Parts VII, VIII and IX and sections 67 to 71 of the Value Added Tax Act
shall apply to the tax with such modifications, adaptations and exceptions as
may be necessary.
[S. 5 amended by Act 48 of 1991; repealed and replaced by s. 23 (e) of Act 26 of 2013
w.e.f. 1 July 2014.]