Prevention of and Treatment for Substance Abuse Act, 2008
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Regulations2007 RegulationsRegulations 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 amountPart 6: Records and reporting15. 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. |
