Income Tax Act, 1962 (Act 58 of 1962)
Regulations issued under Section 91A of the Income Tax Act, 1962
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.
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