National Heritage Resources Act, 1999
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Notices2022 NoticesAgreementsAfrican Tax Administration Forum Agreement on Mutual Assistance in Tax MattersArticle 15 : Ratification and Entry into Force |
1. | This Agreement shall be ratified by Member States in accordance with their constitutional procedures. |
2. | This Agreement shall enter into force thirty (30) calendar days after five of the Member States have submitted their instrument of ratification to the Executive Secretary. |
3. | The Agreement shall apply in respect of any information, taxes or revenue claims referred to in the Agreement even if such information, taxes or revenue claims pre-date the entry into force of this Agreement, or the date of accession by a relevant Contracting Party. |