195.    Temporary write off of tax debt

 

(1)     A senior SARS official may decide to temporarily ‘write off’ an amount of tax debt if satisfied that the tax debt is uneconomical to pursue as described in section 196 at that time.

[Subsection (1) substituted by section 55 of Act 44 of 2014 and by section 29 of Act 43 of 2024]

 

(2)     A decision by the senior SARS official to temporarily ‘write off’ an amount of tax debt does not absolve the ‘debtor’ from the liability for that tax debt.

 

(3)     A senior SARS official may at any time withdraw the decision to temporarily ‘write off’ a tax debt if satisfied that the tax debt is no longer uneconomical to pursue as referred to in section 196 and that the decision to temporarily ‘write off’ would jeopardise the general tax collection effort.