Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter IXA : Advance Rulings74I. Recipient to advise Commissioner of change in circumstances |
| (1) | A recipient must, within a prescribed timeframe, give notice to the Commissioner in writing of any change in circumstances which has an impact on the ruling. |
| (2) | A notification referred to in subsection (1) must be supported by all relevant documents setting out the nature of the change in circumstances, which documents must be submitted to the Commissioner on request. |
[Chapter IXA(74I) inserted by section 17(1) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 17(2))]