Can SARS deduct tax I owe from my spouse's pay-out?

Question:

I am in a community of property marriage awaiting the divorce date. I have leant that I owe SARS, and my spouse is expecting pension fund pay-out soon. Can SARS deduct tax I owe from my spouse's pay-out since the funds are considered as joint estate?

Answer:

Kate,

No, the fund is in your spouse's name, and SARS will only consider his tax affairs before issuing its tax directive. SARS is any event not permitted to deduct/recover other taxes owing from pension fund proceeds - all they can do is delay issuing their tax directive, to force members to bring their tax affairs up to date.