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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


(1) A senior SARS official may authorise the permanent "write off" of an amount 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".