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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

18. No relationship between debtor and Commissioner or delegated official


The Commissioner or relevant delegated official may not exercise any power to write off or compromise any tax debt, if he or she has, or at any stage had a personal, family, social, business, professional, employment or financial relationship with the debtor concerned.