Patents Act, 1978
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XB : Voluntary Disclosure Relief77ZH. Rules to facilitate implementation of Chapter |
| (1) | The Commissioner may make rules to facilitate the implementation of this Chapter, including rules prescribing— |
| (a) | the form and format and contents of applications for voluntary disclosure relief; |
| (b) | any documents that must accompany such applications; |
| (c) | the manner and time within which such applications must be lodged; |
| (d) | the form and format of voluntary disclosure agreements; and |
| (e) | any other matter reasonably necessary and useful for the efficient and effective administration of this Chapter. |
[Section 77ZH 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))]
