S.L. 406.9 Art. 8Correction form.

(1) The form to be presented for a correction in terms of article 28(1) of the Act shall be that set out in the Ninth Schedule.

(2) A correction in terms of article 28(1) of the Act shall be subject to the following conditions:

(a) the Commissioner for Revenue shall not accept a request for a correction unless this is made on the form prescribed for this purpose;

(b) an applicant shall:

(i) fill in all the boxes in Part 1 of the form (Details of Registered Persons and Tax Return);

(ii) for part 2 (Correction), complete only those boxes affected by the correction;

(iii) sign and complete part 3 (Declaration);

(c) a correction of an amount which has been assessed or for which a provisional assessment has been issued or which is subject to an appeal shall not be accepted;

(d) where it results that the Commissioner for Revenue does not agree with a correction made, the applicant may be subject to an assessment in terms of the Act;

(e) administrative penalties and interests are applicable in terms of the Act.