Tax Administration Act, 2011 (Act No. 28 of 2011)

Notices

Application and cost recovery fees for binding private rulings and binding class rulings in terms of Section 81(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)

2. Application Fees
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Applicant

Application fee

Small, medium and micro enterprises (SMME)

R  2 500

Any other taxpayer

R14 000

 

The application fee in respect of an application in terms of section 72 of the Value-Added Tax Act is capped at R2 500.