Overview

• SARS disclosed that Montana proposed a R5.4 million compromise against the R55 million it says he owes.
• The agency says it will continue with sequestration proceedings if no compromise is finalized, noting he has not filed an answering affidavit.
• SARS asserts that a compromise is only considered when the tax debt is not disputed under the Tax Administration Act.
• The revenue authority alleges Montana failed to file returns for 2017 to 2019 and under‑declared income, leading to the assessment.
• Montana has accused SARS of fabricating a court judgment and misconduct, while SARS threatened to reveal his tax records unless he retracts and asked police to probe alleged abuse of complaints procedures.