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Income Tax Act, 1962 (Act No. 58 of 1962)


Voluntary Disclosure Programme

9. Assessment or determination to give effect to agreement



(1) Where a voluntary disclosure agreement has been concluded under section 7, the Commissioner may, notwithstanding anything to the contrary contained in any tax Act, issue an assessment or make a determination for purposes of giving effect to the agreement.


(2) Any assessment issued or determination made to give effect to an agreement under section 7 is not subject to objection and appeal or internal review.