Income Tax Act, 1962 (Act No. 58 of 1962)Notices2022 NoticesAgreementsAfrican Tax Administration Forum Agreement on Mutual Assistance in Tax MattersArticle 2 : Objective |
1. | The objective of this Agreement is to enable the Contracting Parties to assist one another in tax matters. |
2. | The assistance referred to in paragraph 1 above shall be with regard to: |
(a) | the exchange of information in tax matters; |
(b) | the carrying out of tax examinations abroad; |
(c) | the carrying out of simultaneous tax examinations; and |
(d) | assisting in the collection of taxes. |