Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 14 : Write off or Compromise of Tax debtsPart D : Compromise of tax debt200. Compromise of tax debt |
A senior SARS official may authorise the "compromise" of a portion of a tax debt upon request by a "debtor", which complies with the requirements of section 201, if—
| (a) | the purpose of the "compromise" is to secure the highest net return from the recovery of the tax debt; and |
| (b) | the "compromise" is consistent with considerations of good management of the tax system and administrative efficiency. |