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)||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.|
Join our mailing list!