Notice No. 2523

23 September 2022

GG 46959

South African Revenue Service

In terms of section 108(2) of the Tax Act, 1962 (Act No 58 of 1962) read in conjunction with section 231(4) of the Constitution of the Republic of South Africa, 1996 (Act No 108 of 1996), it is hereby notified that the African Tax Administration Forum Agreement on Mutual Assistance in Tax Matters as set out in the Schedule to this Notice has been approved by Parliament in terms of section 231(2) of the Constitution.

It is further notified that in terms of paragraph 2 of Article 15 of the Agreement that the date of entry into force for the Republic of South Africa is 23 September 2017.

IN WITNESS WHEREOF, the undersigned, being duly authorised by their respective Governments, have signed this Agreement.

Done at Pretoria, on this 17th day of January 2014 in three (3) original texts in the English, French and Portuguese languages, all texts being equally authentic.

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For the Government of the

Republic of South Africa