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

Chapter 14 : Write off or Compromise of Tax debts

Part A : General provisions

194. Application of Chapter


Parts C and D of this Chapter apply only in respect of a tax debt owed by a 'debtor' if the liability to pay the tax debt is not disputed under Chapter 9 by the 'debtor'.


[Section 194 substituted by section 60(1) of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]