INCOME TAX ACT, 1962Agreement for the Exchange of Information Relating to Tax Matters • June 23rd, 2017
Contract Type FiledJune 23rd, 2017In 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 exchange of information relating to tax matters set out in the Schedule to this Notice has been entered into with the Government of the Republic of Costa Rica and has been approved by Parliament in terms of section 231(2) of the Constitution.