Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 14 : Write off or Compromise of Tax debtsPart E : Records and reporting206. Register of tax debts written off or compromised |
| (1) | SARS must maintain a register of the tax debts "written off" or "compromised" in terms of this Chapter. |
| (2) | The register referred to in subsection (1) must contain— |
| (a) | the details of the "debtor", including name, address and taxpayer reference number; |
| (b) | the amount of the tax debt "written off" or "compromised" and the periods to which the tax debt relates; and |
| (c) | the reason for "writing off" or "compromising" the tax debt. |
