Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 7 : Advance Rulings88. Non-binding private opinions |
| (1) | A "non-binding private opinion" does not have "binding effect" upon SARS. |
| (2) | A "non-binding private opinion" may not be cited in any proceedings including court proceedings, other than proceedings involving the person to whom the opinion was issued. |