Section 41: Conclusiveness of assessments
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.
41. Conclusiveness of assessments
Except during a hearing of representations before the Assessment Review
Committee—
(a) no assessment under section 37, decision under section 38 (4)
or (5), determination under section 39, an agreement under section 61 or a notice under section 67, shall be disputed in a Court
or in any proceedings on the ground that the person affected is
not liable to tax or the amount of tax due and payable is excessive or on any other ground; and
(b) every such assessment, decision, determination, agreement or
notice, shall be final and conclusive.
[S. 41 amended by s. 22 (h) of Act 23 of 2001 w.e.f. 11 August 2001.]
PART IX (cid:177)(cid:3)RECOVERY OF TAX
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Questions this section answers
- Once my VAT assessment is final, can I still dispute it in an ordinary court?