Income Tax Act, 1962 (Act No. 58 of 1962)

Regulations

2007 Regulations

Regulations issued under Section 91A, prescribing the circumstances under which the Commissioner may write-off or compromise any amount of tax, duty, levy, charge, interest, penalty or other amount

Notice No. 316 of 2007
Purchase cart Previous page Return to chapter overview Next page

 

Notice No. 316

13 April 2007

GG 29788

 

South African Revenue Service

 

By virtue of section 91A of the Income Tax Act, 1962, I, Trevor Andrew Manuel, Minister of Finance, hereby publish the regulations set out in the Schedule hereto, prescribing the circumstances under which the Commissioner for the South African Revenue Service may write off or compromise, in whole or in part, any amount of tax, duty, levy, charge, interest, penalty or other amount payable by a person in terms of any Act administered by the Commissioner where that write-off or compromise would be to the best advantage of the State.

 

 

T  A  Manuel

Minister of Finance