206.    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.