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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 9 : Dispute Resolution

Part F : Settlement of dispute

143. Purpose of Part


(1) A basic principle in tax law is that it is the duty of SARS to assess and collect tax according to the laws enacted by Parliament and not to forgo a tax which is properly chargeable and payable.


(2) Circumstances may require that the strictness and rigidity of this basic principle be tempered, if such flexibility is to the best advantage of the State.


(3) The purpose of this Part is to prescribe the circumstances in which it is appropriate for SARS to temper the basic principle and "settle" a "dispute".