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Income Tax Act, 1962 (Act 58 of 1962)

Regulations issued under Section 91A of the Income Tax Act, 1962

Part 3: Permanent write-off of tax debt

6. Permanent write-off of tax debt



1) The Commissioner may permanently write-off an amount of tax debt:-
a) to the extent that the Commissioner is satisfied, at that time, that the tax debt is irrecoverable at law as contemplated in paragraph 7; or
b) if the Commissioner compromised a tax debt in terms of Part 5.


2) The Commissioner must notify the debtor, in writing, of any amount of tax debt permanently written off.