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Johannesburg - A final order to sequestrate the convicted drug dealer Glenn Agliotti's estate was issued on Monday, the SA Revenue Services (Sars) said.
Sars would consider what cause of action to take against Agliotti and the cost of further legal steps including a tax inquiry, spokesman Adrian Lackay said.
Sars would also consider whether it would pursue assets that may be held by third parties on behalf of Agliotti. Sars was granted an order for provisional sequestration of Agliotti's property in November last year.
Agliotti owed Sars more than R70 million income tax returns not filed and value-added tax obligations between 2003 and 2008, with interest, Lackay said.
A court order dated November 25 directed Agliotti to appear before the High Court in Pretoria on Monday to give reasons, if any, why the sequestration order should not be made final.
In October it was reported that Sars submitted an affidavit claiming that Agliotti had divorced his wife to prevent Sars from having full access to all his assets.