Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter III : General Provisions

Part IA : Advance Pricing Agreements

76H. Withdrawal of advance pricing agreement application
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(1) An applicant may withdraw an advance pricing agreement application before the notification under section 76J(4) or 76J(7).

 

(2) The withdrawal does not absolve an applicant from the liability for fees that are due and payable in terms of section 76D.

 

[Section 76H of Part 1A of Chapter III inserted by section 10 of  the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023]