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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part IV: Payment and Recovery of Tax

91A. Waiver, write off or compromise of amounts payable (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) The Minister may by regulation prescribe the circumstances under which the Commissioner may waive, write off or compromise in whole or in part any amount of tax, duty, levy, charge or other amount payable by a person in terms of any Act administered by the Commissioner, where that waiver, write off or compromise would be to the best advantage of the State.


2) The Minister must in the regulations contemplated in subsection (1) prescribe—
a) the procedures to be followed by the Commissioner in waiving, writing off or compromising any amount; and
b) the requirements for reporting by the Commissioner of any amounts which have been waived, written off or compromised.


3) Before the regulations contemplated in this section are published, the Minister must—
a) publish the draft regulations in the Gazette for public comment; and
b) submit the regulations to Parliament for parliamentary scrutiny at least 30 days before their promulgation.