Supreme Court Act, 1959
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Regulations2007 RegulationsRegulations issued under Section 91A, prescribing the circumstances under which the Commissioner may write-off or compromise any amount of tax, duty, levy, charge, interest, penalty or other amountPart 6: Records and reporting18. No relationship between debtor and Commissioner or delegated official |
The Commissioner or relevant delegated official may not exercise any power to write off or compromise any tax debt, if he or she has, or at any stage had a personal, family, social, business, professional, employment or financial relationship with the debtor concerned.
