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

Regulations

Regulations for purposes of paragraph (a) of the Definition of "International Tax Standard)" in Section (1) of the Tax Administration Act, 2011 (Act No. 28 of 2011), promulgated under section 257 of the Act, Specifying the Changes to the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters

Notice No. R. 210 of 2016
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Notice No. R. 210

02 March 2016

 

South African Revenue Service

 

For purposes of paragraph (a) of the definition of "international tax standard" in section 1 and under section 257 of the Tax Administration Act, 2011, I, Pravin Jamnadas Gordhan, the Minister of Finance, hereby specify in the Schedule hereto, the changes to the Organisation for Economic Cooperation and Development ("OECD") Standard for Automatic Exchange of Financial Account Information in Tax Matters (hereinafter "the Standard"), which encompasses the "Common Reporting Standard".

 

 

P J Gordhan

Minister of Finance