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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 16 : Amendment


1. In the case of a proposal by a Contracting Party to the Executive Secretary to amend an existing Article of this Agreement, the proposal shall be adopted by mutual agreement of the Contracting Parties.


2. An amendment shall enter into force thirty (30) days after being ratified by all Contracting Parties, in accordance with their constitutional requirements.