SAICA Submission: SARS Interpretation of Section 171, TAA
Overview
This is a submission made by SAICA in relation to SARS’ interpretation of section 171, TAA: 15-year limitation on SARS’ right to initiate recovery proceedings for outstanding tax debts
| Author | SAICA (Somaya Khaki) |
|---|---|
| Division | Tax |
| Keywords | SARS Tax Debt debt collection Recovery proceedings Prescription Tax compliance Set-off of debt |
| Categories | Tax |
| Date | 19 November 2025 |
| File |