Income Tax Act, 1962 (Act No. 58 of 1962)Notices2022 NoticesAgreementsAfrican Tax Administration Forum Agreement on Mutual Assistance in Tax MattersArticle 14 : Notification of Competent Authorities |
1. | Each Contracting Party shall designate a Competent Authority that is responsible for the implementation of this Agreement in terms of its domestic law. |
2. | Each Contracting Party shall submit notification of their Competent Authority to the Executive Secretary together with their instruments of ratification. |
3. | The Executive Secretary shall, when it receives notification in accordance with the provisions of this Article, circulate copies of the notifications to all the Contracting Parties. |