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

Chapter 14 : Write off or Compromise of Tax debts

Part E : Records and reporting

206. Register of tax debts written off or compromised


(1) SARS must maintain a register of the tax debts "written off" or "compromised" in terms of this Chapter.


(2) The register referred to in subsection (1) must contain—
(a) the details of the "debtor", including name, address and taxpayer reference number;
(b) the amount of the tax debt "written off" or "compromised" and the periods to which the tax debt relates; and
(c) the reason for "writing off" or "compromising" the tax debt.