Chapter IXA : Advance Rulings

Purchase cart Previous page Return to chapter overview Next page

 

74B. Definitions

74C. Application for advance ruling

74D. Consideration of application

74E. Granting of application

74F. Validity period of advance ruling

74G. Binding effect of advance ruling

74H. Entry of goods under advance ruling

74I. Recipient to advise Commissioner of change in circumstances

74J. Amendment of advance ruling

74K. Withdrawal of advance ruling

74L. Effect of subsequent change in law

 

[Chapter IXA 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))]