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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 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.