The Commissioner may, if it is 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 to SARS, having regard to—
| (a) | whether the "settlement" would be in the interest of good management of the tax system, overall fairness, and the best use of SARS" resources; |
| (b) | SARS" cost of litigation in comparison to the possible benefits with reference to the prospects of success in court; |
[Paragraph (b) substituted by section 55 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
| (c) | whether there are any— |
| (i) | complex factual 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 in which a participant or a group of participants in a tax avoidance arrangement has accepted SARS" 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 "settlement" of the "dispute" is a cost-effective way to promote compliance with a tax Act by the person concerned or a group of taxpayers. |
