Section 37B: Validity of notice of assessment or determination
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
37B. Validity of notice of assessment or determination
The validity of a notice of assessment or determination made under this Act
shall not be affected by reason of an error, a mistake or an omission as to—
(a) the name or address of the person;
(b) the date or period; or
(c) the amount of VAT assessed,
where the person intended to be assessed or affected is sufficiently designated and the error, mistake or omission is not likely to mislead that person.
[S. 37B inserted by s. 58 (i) of Act 18 of 2016 w.e.f. 7 September 2016.]
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Questions this section answers
- Is my VAT assessment still valid if it has a minor error in my name or the amount, as long as I'm not misled?