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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 19 : Withdrawal


1. Any Contracting Party may withdraw from this Agreement by serving a notice of its intention, in writing, to the Executive Secretary who shall inform other Member States accordingly.


2. Such withdrawal shall become effective on the first day of the month following the expiration of a period of ninety (90) days, after the date of receipt of the notification by the Executive Secretary.


3. Any Contracting Party that withdraws from this Agreement shall remain bound by the provisions of Article 8 with respect to any information obtained under the Agreement and is obliged to comply with any request made in terms of this Agreement prior to the notice of intention to withdraw.