FAQ: When is it inappropriate to settle a dispute?

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.

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