197.    Permanent write off of tax debt

 

(1)     A senior SARS official may authorise the permanent ‘write off’ of an amount of tax debt-

 

(a)     to the extent satisfied that the tax debt is irrecoverable at law as referred to in section 198; or

 

(b)     if the debt is ‘compromised’ in terms of Part D.

 

(2)     SARS must notify the ‘debtor’ in writing of the amount of tax debt ‘written off’.