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


2022 Notices


African Tax Administration Forum Agreement on Mutual Assistance in Tax Matters

Article 1 : Definitions


1. In this Agreement, unless the context otherwise requires:


(a) “Competent Authority”

means the authority designated by a Contracting Party, together with any authorised representative, and notified to the Executive Secretary in accordance with this Agreement;

(b) “Contracting Party”

means a Member State that has ratified or acceded to this Agreement;

(c) “Executive Secretary”

means the Executive Secretary of the African Tax Administration Forum;

(d) “information”

means any fact, statement or record in any form whatsoever;

(e) “Member State”

means a State which is a member of the African Tax Administration Forum;

(f) “person”

includes an individual, a company and any other body of persons;

(g) “Requested Party”

means the Contracting Party requested to provide information or render assistance;

(h) “Requesting Party”

means the Contracting Party requesting the information or assistance;

(i) “tax”

means any tax to which this Agreement applies.


2. As regards the application of the Agreement at any time by a Contracting Party, any term not defined herein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which the Agreement applies and any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.