Administration of Estates Act, 1965
R 385
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. |
