Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesApplication 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)3. Cost Recovery Fees |
| 3.1 | A cost recovery fee of R650 per hour will be applicable to all non-urgent applications and R1 000 per hour to urgent applications. |
| 3.2 | In addition, any direct costs incurred in connection with an application will be recovered. |
| 3.3 | Direct costs may not be incurred without first having obtained the prior approval of the applicant in writing. |
| 3.4 | No cost recovery fee will be applicable to applications made under section 72 of the Value-Added Tax Act. |