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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 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.