The Commissioner may, where it will be to the best advantage of the state, settle a dispute, in whole or in part, on a basis that is fair and equitable to both the person concerned and SARS, having regard to inter alia—
| (a) | whether that settlement would be in the interest of good management of the tax system, overall fairness and the best use of the Commissioner's resources; |
| (b) | the cost of litigation in comparison to the possible benefits with reference to- |
| (i) | the prospects of success in a court; |
| (ii) | the prospects of collection of the amounts due; and |
| (iii) | the costs associated with collection; |
| (c) | whether there are any- |
| (i) | complex factual or quantum issues in contention; or |
| (ii) | evidentiary difficulties, |
which are sufficient to make the case problematic in outcome or unsuitable for resolution through the alternative dispute resolution procedures or the courts;
| (d) | a situation where a participant or a group of participants in a tax avoidance arrangement has accepted the Commissioner's position in the dispute, in which case the settlement may be negotiated in an appropriate manner required to unwind existing structures and arrangements; or |
| (e) | whether the settlement of the dispute will promote compliance of the tax laws by the person concerned or a group of taxpayers or a section of the public in a cost-effective way. |
