Common Contracts
1 similar Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income contracts
SOUTH AFRICAN REVENUE SERVICEAgreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income • May 30th, 2022
In terms of section 108(2) of the Income Tax Act, 1962 (Act No 58 of 1962), read in conjunction with section 231(4) of the Constitution of the Republic of South Africa, 1996, it is hereby notified that the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income set out in the Schedule to this Notice has been entered into with the Government of the Republic of Singapore and has been approved by Parliament in terms of section 231(2) of the Constitution.
