| (1) | The Commissioner may amend an advance ruling either on application by the recipient or on own initiative to correct an administrative error in the ruling. |
| (2) | An advance ruling as it read immediately before an amendment effected in terms of subsection (1) remains, despite the amendment, effective in respect of goods for which the recipient is contractually bound by an existing contract concluded on the basis of the advance ruling before its amendment. |
| (3) | The unamended version of an advance ruling remains effective in terms of subsection (2) only if the recipient so chooses and the Commissioner so authorises, and then only— |
| (a) | for a period of 90 calendar days from the date of the amendment or for the remainder of the validity period of the advance ruling, whichever expires first; and |
| (b) | for determining whether any duty is payable on goods referred to in subsection (2), and if so, for assessing the amount of duty payable on those goods. |
| (4) | The recipient who chooses to rely in relation to any specific goods on the unamended version of an advance ruling, must— |
| (a) | notify the Commissioner; and |
| (b) | submit to the Commissioner any necessary supporting documents to prove the existence of a contract referred to in subsection (2). |
[Chapter IXA(74J) 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))]
