(1)Whether, in view of Denel’s admission to the Standing Committee on Public Accounts (SCOPA) meeting on 24 August 2021 that it was operating without a tax clearance certificate, its situation regarding its tax commitments to the SA Revenue Service (Sars) and the agreement with Sars to settle the outstanding amounts owing by 31 August 2021, Sars intends to take steps against Denel’s failure as required by section 234 of the Tax Administration Act, Act 28 of 2011; if not, what is the position in this regard; if so, what are the relevant details;
(2) whether Denel’s tax clearance certificate has been extended; if not, why not; if so, what are the relevant details?