SARS may sell immovable property to collect outstanding taxes.The facts of the case were that Mr King resisted sale in execution by SARS of immovable property owned by him on the basis that SARS had an ulterior motive in selling the property. Mr King argued that as his tax debt far exceeded the value of the immovable property, selling the immovable property is not an effective remedy. SARS thus merely wanted to sell the immovable property to harass and embarrass him.
The High Court found on the facts of the case that SARS had no ulterior motive in selling the immovable property, but merely wanted to collect outstanding taxes.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.