Income Tax Act, 1962 (Act No. 58 of 1962)
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
17. Exercise of power to write off or compromise tax debt
The power to write off or compromise any amount of tax debt in terms of these regulations may be exercised by the Commissioner personally or by any official delegated by the Commissioner for that purpose.
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Magistrates Act, 1993