Section 149: Compounding of offences

149. Compounding of offences (1) (a) The Director-General may, with the consent of the Director of Public Prosecutions, compound any offence committed by a person under this Act, where such person agrees in writing to pay such amount acceptable to the Director-General representing— (i) any income tax unpaid; and (ii) an amount not exceeding the maximum pecuniary penalty imposable under this Act for such offence. (b) For the purpose of paragraph (a), the Director-General shall chair a committee which shall consist of 3 other officers of the management team of the Authority. (2) Every agreement under subsection (1) shall be made in writing under the hand of the Director-General and the person and witnessed by an officer. (3) Every agreement under this section shall be final and conclusive and a copy thereof shall be delivered to the person. (4) Where the Director-General compounds an offence in accordance with this section— (a) the amount for which the offence is compounded shall be deemed to be tax assessed under this Act and shall be recoverable as income tax; and (b) no further proceedings shall be taken in respect of the offence so compounded against the person. [S. 149 amended by Act 10 of 1998; s. 27 (10) (o) of Act 33 of 2004 w.e.f. 1 July 2006; s. 12 (u) of Act 26 of 2012 w.e.f. 22 December 2012.]