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Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter III : General Provisions

Part IA : Advance Pricing Agreements

76G. Amendments to advance pricing agreement application


(1) An applicant may make a written request to the Commissioner for an amendment to an advance pricing agreement application submitted to the Commissioner.


(2) The Commissioner may allow the amendment to the advance pricing agreement application if the amendment does not have the effect of materially altering the nature of the application that was originally submitted.


(3) The amendment will be considered only if the applicant agrees to, and pays, an additional cost recovery fee in terms of section 76D(1)(c) that is invoiced in terms of section 76D(2).


[Section 76G of Part 1A of Chapter III inserted by section 10 of  the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023]