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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part IA: Advance Tax Rulings

76F. Fees (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) In order to defray the cost of the advance tax ruling system, the Commissioner must prescribe fees for the issuance of binding private rulings and binding class rulings, including—
a) an application fee; and
b) a cost recovery fee.


2) Following the acceptance of an application, the Commissioner must, if requested, provide the applicant with an estimate of the cost recovery fee anticipated in connection with that application and must notify the applicant if it subsequently appears that this estimate may be exceeded.


3) The fees imposed by this section constitute fees imposed by SARS within the meaning of section 5(1)(h) of the South African Revenue Services Act, 1997, and constitute funds of SARS within the meaning of section 24 of that Act.