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

Chapter 9 : Dispute Resolution

Part F : Settlement of dispute

144. Initiation of settlement procedure


(1) Either party to a "dispute" may initiate a "settlement" procedure by communication with the other party.


(2) Neither SARS nor the taxpayer has the right to require the other party to engage in a "settlement" procedure.