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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 4 : Returns and Records

Part B : Reportable arrangements

39. Reportable arrangement reference number


SARS must, after receipt of the information contemplated in section 38, issue a 'reportable arrangement'  reference number to each 'participant' for administrative purposes only.


[Section 39 substituted by section 45(1) of Act No. 44 of 2014]