Certain tax debts, the duty of shareholders?

Can shareholders be held liable for company tax debts? In terms of Section 181 of the Tax Administration Act 28 of 2011, shareholders can be held jointly or severally liable for certain tax debts of their company. This is the case where a company is in voluntary liquidation and has an outstanding tax debt, and shareholders have received assets of the company in their capacity as shareholders, within one year prior to winding up. https://sait.site-ym.com/news/174175/The-liability-of-shareholders-for-the-tax-debts-of-a-company.htm