SARS cannot take criminal action against a director or member for unpaid VAT
Liquidation writes the debt off
Once the Company or Close Corporation is liquidated, all debt, even the SARS debt is written off.
We have done hundreds of liquidations and no director/member was ever held personally liable by SARS.
from any director or member of any of the businesses that we have liquidated.
Customs and Excise Act
The only tax that is not written off in a liquidation is taxes owed under the Customs and Excise Act.
The manager of the premises remain personally liable for these taxes.