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Income Tax Act, 1962 (Act No. 58 of 1962)


2007 Regulations

Regulations issued under Section 91A, prescribing the circumstances under which the Commissioner may write-off or compromise any amount of tax, duty, levy, charge, interest, penalty or other amount

Part 6: Records and reporting

15. Records of tax debts written off or compromised


(1) The Commissioner must maintain a register of all tax debts written off or compromised in terms of these regulations.


(2) The register contemplated in subparagraph (1) must contain—
(a) the details of the debtor, including name, address and tax reference numbers;
(b) the amount of the tax debt written off or compromised and the periods to which the tax debts relate; and
(c) the reason for writing off or compromising the tax debt.