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

Chapter 14 : Write off or Compromise of Tax debts

Part D : Compromise of tax debt

200. Compromise of tax debt


A senior SARS official may authorise the "compromise" of a portion of a tax debt upon request by a "debtor", which complies with the requirements of section 201, if—

(a) the purpose of the "compromise" is to secure the highest net return from the recovery of the tax debt; and
(b) the "compromise" is consistent with considerations of good management of the tax system and administrative efficiency.