Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 7 : Advance Rulings76. Purpose of advance rulings |
The purpose of the "advance ruling" system is to promote clarity, consistency and certainty regarding the interpretation and application of a tax Act by creating a framework for the issuance of "advance rulings".
