South African Institute for Drug Free Sport Act, 1997
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Chapter III : General ProvisionsPart IA : Advance Pricing Agreements76H. Withdrawal of advance pricing agreement application |
| (1) | An applicant may withdraw an advance pricing agreement application before the notification under section 76J(4) or 76J(7). |
| (2) | The withdrawal does not absolve an applicant from the liability for fees that are due and payable in terms of section 76D. |
[Section 76H of Part 1A of Chapter III inserted by section 10 of the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023]
