Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 7 : Advance Rulings82. Binding effect of advance rulings |
| (1) | If an "advance ruling" applies to a person in accordance with section 83, then SARS must interpret or apply the applicable tax Act to the person in accordance with the ruling. |
| (2) | An "advance ruling" does not have "binding effect" upon SARS in respect of a person unless it applies to the person in accordance with section 83. |
| (3) | A "binding general ruling" may be cited by SARS or a person in any proceedings, including court proceedings. |
| (4) | A "binding private ruling" or "binding class ruling" may not be cited in any proceeding, including court proceedings, other than a proceeding involving an "applicant" or a "class member", as the case may be. |
| (5) | A publication or other written statement issued by SARS does not have "binding effect" unless it is an "advance ruling". |