Circumstances where it is inappropriate to settle a dispute:
- If in the opinion of SARS, the action on the part of the taxpayer which relates to the dispute, constitutes tax evasion or fraud
- The settlement would be contrary to the law or a clearly established practice of SARS on the matter, and no exceptional circumstances exist to justify a departure from the law or practice;
- It is in the public interest to have judicial clarification of the issue and the case is suitable for this purpose;
- The pursuit of the matter through the courts will significantly promote compliance and the case is suitable for this purpose; or
- The taxpayer has not complied with the provisions of any Act administered by SARS and SARS is of the opinion that the noncompliance is of a serious nature.