Part IA : Advance Pricing Agreements

76A. Definitions

76B. Purpose

76C. Persons eligible to apply

76D. Fees for advance pricing agreements

76E. Pre-application consultation

76F. Application for advance pricing agreement

76G. Amendments to advance pricing agreement application

76H. Withdrawal of advance pricing agreement application

76I. Rejection of advance pricing agreement application

76J. Processing of advance pricing agreement application

76K. Finalisation of advance pricing agreement

76L. Compliance report

76M. Extension of advance pricing agreement

76N. Termination of advance pricing agreement

76O. Record retention

76P. Procedures and guidelines

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