Patents Act, 1978
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XB : Voluntary Disclosure Relief77ZF. Reporting |
| (1) | The Commissioner must annually, at a time as may be agreed between the Commissioner, the Auditor-General and the Minister, report to the Auditor-General and the Minister particulars of all voluntary disclosure agreements concluded in terms of this Chapter in respect of applications received during the period reported on. |
| (2) | A report in terms of subsection (1) may not disclose the identity of the persons concerned and must contain particulars in summarised form of the number of voluntary disclosure agreements and the amount owing to the Commissioner as determined in terms of section 77ZD(1)(a)(i) and (ii) in respect of each voluntary disclosure. |
[Section 77ZF 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))]
