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. |
