Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 7 : Advance Rulings
88. Non-binding private opinions
|(1)||A "non-binding private opinion" does not have "binding effect" upon SARS.|
|(2)||A "non-binding private opinion" may not be cited in any proceedings including court proceedings, other than proceedings involving the person to whom the opinion was issued.|
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