145.    Circumstances where settlement is inappropriate

 

It is inappropriate and not to the best advantage of the State to ‘settle’ a ‘dispute’ if in the opinion of SARS-

 

(a)     no circumstances envisaged in section 146 exist and-

 

(i)      the action by the person concerned that relates to the ‘dispute’ constitutes intentional tax evasion or fraud;

 

(ii)     the ‘settlement’ would be contrary to the law or a practice generally prevailing and no exceptional circumstances exist to justify a departure from the law or practice; or

 

(iii)    the person concerned has not complied with the provisions of a tax Act and the non-compliance is of a serious nature;

 

(b)     it is in the public interest to have judicial clarification of the issue and the case is appropriate for this purpose; or

 

(c)     the pursuit of the matter through the courts will significantly promote taxpayer compliance with a tax Act and the case is suitable for this purpose.