Acts Online
GT Shield

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

Chapter 9 : Dispute Resolution

Part F : Settlement of dispute

145. Circumstances where settlement is inappropriate


It is inappropriate and not to the best advantage of the State to "settle" a "dispute" if in the opinion of SARS

(a) no circumstances envisaged in section 146 exist and—
(i) the action by the person concerned that relates to the "dispute" constitutes intentional tax evasion or fraud;
(ii) the "settlement" would be contrary to the law or a practice generally prevailing and no exceptional circumstances exist to justify a departure from the law or practice; or
(iii) the person concerned has not complied with the provisions of a tax Act and the non-compliance is of a serious nature;
(b) it is in the public interest to have judicial clarification of the issue and the case is appropriate for this purpose; or
(c) the pursuit of the matter through the courts will significantly promote taxpayer compliance with a tax Act and the case is suitable for this purpose.