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".|
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