Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 14 : Write off or Compromise of Tax debtsPart C : Permanent write off of tax debt197. Permanent write off of tax debt |
| (1) | A senior SARS official may authorise the permanent "write off" of an amount of tax debt— |
| (a) | to the extent satisfied that the tax debt is irrecoverable at law as referred to in section 198; or |
| (b) | if the debt is "compromised" in terms of Part D. |
| (2) | SARS must notify the "debtor" in writing of the amount of tax debt "written off". |