Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 14 : Write off or Compromise of Tax debts
Part C : Permanent write off of tax debt
197. Permanent write off of tax debt
|(a)||to the extent satisfied that the tax debt is irrecoverable at law as referred to in section 198; or|
|(b)||if the debt is "compromised" in terms of Part D.|
|(2)||SARS must notify the "debtor" in writing of the amount of tax debt "written off".|
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