Income Tax Act, 1962 (Act 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 5: Compromise of tax debt
9. Compromise of tax debt
The Commissioner may compromise a portion of a tax debt upon written request by a debtor, which complies with the requirements of paragraph 10, if the purpose of that compromise is to secure the highest net return from the recovery of that tax debt taking into account considerations of good management of the tax system and administrative efficiency.