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

Chapter 9 : Dispute Resolution

Part F : Settlement of dispute

145. Circumstances where settlement is inappropriate

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It is inappropriate and not to the best advantage of the State to "settle" a "dispute" if in the opinion of SARS

(a)no circumstances envisaged in section 146 exist and—
(i)the action by the person concerned that relates to the "dispute" constitutes intentional tax evasion or fraud;
(ii)the "settlement" would be contrary to the law or a practice generally prevailing and no exceptional circumstances exist to justify a departure from the law or practice; or
(iii)the person concerned has not complied with the provisions of a tax Act and the non-compliance is of a serious nature;
(b)it is in the public interest to have judicial clarification of the issue and the case is appropriate for this purpose; or
(c)the pursuit of the matter through the courts will significantly promote taxpayer compliance with a tax Act and the case is suitable for this purpose.