Tax Administration Act, 2011 (Act No. 28 of 2011)
Returns to be Submitted by Third Parties in terms of Section 26 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
4. Alternative arrangements with SARS
SARS may agree that a reporting financial institution required to submit a FATCA AEOI return in accordance with this Schedule, may submit a return in respect of a different period and upon an alternate date, as the case may be.