Tax Administration Act, 2011 (Act No. 28 of 2011)
Application and cost recovery fees for binding private rulings and binding class rulings in terms of Section 81(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 299 of 2021
Notice No. 299
1 April 2021
South African Revenue Service
In terms of section 81(1) of the Tax Administration Act, 2011, I, Edward Christian Kieswetter, Commissioner for the South African Revenue Service, hereby prescribe the application and cost recovery fees for the issuing of binding private rulings, binding class rulings and decisions under section 72 of the Value-Added Tax Act, 1991, in order to defray the cost of the advance ruling and decision system, as set out in the Schedule hereto.
This Notice replaces Notice No. 102 published in Government Gazette No. 36119 on 8 February 2013.
Commissioner: South African Revenue Service