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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.