Commissioner compromising or writing off a tax debt

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 103

S.A. Cases Cited :

Namex (Pty) Ltd v Commissioner for Inland Revenue 1992 (2) SA 761 (C)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 91A

Subject :

Compromise

Debtor and creditor

Debt - Taxation

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