Page 572 - SAIT Compendium 2016 Volume1

192 De nitions
193 Purpose of Chapter
194 Application of Chapter
195 Temporary write off of tax debt
196 Tax debt uneconomical to pursue
197 Permanent write off of tax debt
198 Tax debt irrecoverable at law
199 Procedure for writing off tax debt
208 De nitions
209 Purpose of Chapter
210 Non-compliance subject to penalty
211 Fixed amount penalty table
212 Reportable arrangement penalty
Part B
Fixed amount penalties
Part C Percentage based penalty
213 Imposition of percentage based penalty
214 Procedures for imposing penalty
215 Procedure to request remittance of penalty
Part D Procedure
Part E Remedies
TAX ADMINISTRATION ACT 28 OF 2011
CHAPTER 14
WRITE OFF OR COMPROMISE OF TAX DEBTS Part A
General provisions
Part B
Temporary write off of tax debt
Part C
Permanent write off of tax debt
Part D Compromise of tax debt
200 Compromise of tax debt
201 Request by debtor for compromise of tax debt
202 Consideration of request to compromise tax debt
203 Circumstances where not appropriate to compromise tax debt
204 Procedure for compromise of tax debt
205 SARS not bound by compromise of tax debt
Part E Records and reporting
206 Register of tax debts written off or compromised
207 Reporting by Commissioner of tax debts written off or compromised
CHAPTER 15 ADMINISTRATIVE NON-COMPLIANCE PENALTIES Part A
General
216 Remittance of penalty for failure to register
217 Remittance of penalty for nominal or rst incidence of non-compliance
218 Remittance of penalty in exceptional circumstances
219 Penalty incorrectly assessed
220 Objection and appeal against decision not to remit penalty
CHAPTER 16 UNDERSTATEMENT PENALTY Part A
Imposition of understatement penalty
221 De nitions
222 Understatement penalty
223 Understatement penalty percentage table
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SAIT CompendIum oF TAx LegISLATIon VoLume 1