Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart F : Settlement of dispute143. Purpose of Part |
| (1) | A basic principle in tax law is that it is the duty of SARS to assess and collect tax according to the laws enacted by Parliament and not to forgo a tax which is properly chargeable and payable. |
| (2) | Circumstances may require that the strictness and rigidity of this basic principle be tempered, if such flexibility is to the best advantage of the State. |
| (3) | The purpose of this Part is to prescribe the circumstances in which it is appropriate for SARS to temper the basic principle and "settle" a "dispute". |