Patents Act, 1978
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XB : Voluntary Disclosure Relief77ZC. Procedure following receipt of voluntary disclosure application |
When a person applies for voluntary disclosure relief, the Commissioner must—
(a) evaluate the disclosure; and
(b) either grant relief as set out in section 77ZD(2)(d) or determine that the application is not valid.
[Section 77ZC inserted by section 10(1) of the Tax Administration Laws Amendment Act, 2026, Notice No. 7343, GG54447,dated 1 April 2026 - comes into effect on a date to be determined by the Minister by notice in the Gazette (section 10(2))]
