Income Tax Act, 1962 (Act No. 58 of 1962)
African Tax Administration Forum Agreement on Mutual Assistance in Tax Matters
Article 14 : Notification of Competent Authorities
|1.||Each Contracting Party shall designate a Competent Authority that is responsible for the implementation of this Agreement in terms of its domestic law.|
|2.||Each Contracting Party shall submit notification of their Competent Authority to the Executive Secretary together with their instruments of ratification.|
|3.||The Executive Secretary shall, when it receives notification in accordance with the provisions of this Article, circulate copies of the notifications to all the Contracting Parties.|
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