African Tax Administration Forum Agreement on Mutual Assistance in Tax Matters

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Notice No. 2523 of 2022

Preamble

Article 1 : Definitions

Article 2 : Objective

Article 3 : Taxes Covered

Article 4 : Exchange of Information

Article 5 : Tax Examinations Abroad

Article 6 : Simultaneous Examinations

Article 7 : Assistance in Collection

Article 8 : Confidentiality

Article 9 : Costs

Article 10 : Implementation Legislation

Article 11 : Other International Agreements or Arrangements

Article 12 : Mutual Agreement Procedure

Article 13 : Depositary

Article 14 : Notification of Competent Authorities

Article 15 : Ratification and Entry into Force

Article 16 : Amendment

Article 17 : Accession

Article 18 : Signature

Article 19 : Withdrawal