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 1: General Provisions3. Application of regulations |
These regulations apply only in respect of a tax debt owed by a debtor where the liability to pay that tax debt is not disputed by the debtor.
