200.    Compromise of tax debt

 

A senior SARS official may authorise the ‘compromise’ of a portion of a tax debt upon request by a ‘debtor’, which complies with the requirements of section 201, if-

 

(a)     the purpose of the ‘compromise’ is to secure the highest net return from the recovery of the tax debt; and

 

(b)     the ‘compromise’ is consistent with considerations of good management of the tax system and administrative efficiency.