If it is found that an assessment has not been properly served
on the taxpayer it will be necessary to re-issue it.
There is no function in SA enabling this to be done. It will
therefore be necessary to re- issue the assessment manually, using
the legacy system or Technical Support System (TSS) as appropriate.
If an assessment is not served and is re-issued you will
need to change the due and payable date for the liability charged
by an assessment.