Income Tax Act, 1962 (Act No. 58 of 1962)Notices2022 NoticesAgreementsAfrican Tax Administration Forum Agreement on Mutual Assistance in Tax MattersArticle 16 : Amendment |
1. | In the case of a proposal by a Contracting Party to the Executive Secretary to amend an existing Article of this Agreement, the proposal shall be adopted by mutual agreement of the Contracting Parties. |
2. | An amendment shall enter into force thirty (30) days after being ratified by all Contracting Parties, in accordance with their constitutional requirements. |