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R 385.00
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 9 : Dispute ResolutionPart F : Settlement of dispute144. Initiation of settlement procedure |
(1) | Either party to a "dispute" may initiate a "settlement" procedure by communication with the other party. |
(2) | Neither SARS nor the taxpayer has the right to require the other party to engage in a "settlement" procedure. |