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

Chapter III : General Provisions

Part IA : Advance Pricing Agreements

76P. Procedures and guidelines
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The Commissioner may, by public notice, specify procedures and guidelines for the implementation and operation of the advance pricing agreement system.

 

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