SOUTH AFRICAN REVENUE SERVICE NO. 1219 09 NOVEMBER 2018South African Revenue • January 19th, 2024
Contract Type FiledJanuary 19th, 2024In 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 (Act No 108 of 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 Turks and Caicos Islands and has been approved by Parliament in terms of section 231(2) of the Constitution.
SOUTH AFRICAN REVENUE SERVICESouth African Revenue • April 24th, 2021
Contract Type FiledApril 24th, 2021In 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 Kingdom of Lesotho and has been approved by Parliament in terms of section 231(2) of the Constitution.
SOUTH AFRICAN REVENUE SERVICESouth African Revenue • December 24th, 2020
Contract Type FiledDecember 24th, 2020In 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 Saint Christopher (Saint Kitts) and has been approved by Parliament in terms of section 231(2) of the Constitution.
SOUTH AFRICAN REVENUE SERVICESouth African Revenue • April 1st, 1998
Contract Type FiledApril 1st, 1998The Government of the Republic of South Africa and the Government of the Kingdom of Thailand desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
SOUTH AFRICAN REVENUE SERVICE NO. 936 01 SEPTEMBER 2017South African Revenue • August 31st, 2017
Contract Type FiledAugust 31st, 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 (Act No 108 of 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 Cameroon and has been approved by Parliament in terms of section 231(2) of the Constitution.
SOUTH AFRICAN REVENUE SERVICE NO. 592 23 JUNE 2017South African Revenue • January 22nd, 2023
Contract Type FiledJanuary 22nd, 2023In 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.
SOUTH AFRICAN REVENUE SERVICESouth African Revenue • September 23rd, 2022
Contract Type FiledSeptember 23rd, 2022In terms of section 108(2) of the 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 (Act No 108 of 1996), it is hereby notified that the African Tax Administration Forum Agreement on Mutual Assistance in Tax Matters as set out in the Schedule to this Notice has been approved by Parliament in terms of section 231(2) of the Constitution.
SOUTH AFRICAN REVENUE SERVICESouth African Revenue • February 17th, 2021
Contract Type FiledFebruary 17th, 2021In 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 United Arab Emirates and has been approved by Parliament in terms of section 231(2) of the Constitution.
SOUTH AFRICAN REVENUE SERVICESouth African Revenue • December 14th, 2021
Contract Type FiledDecember 14th, 2021By the addition of Articles 27 and 28, as reflected in the abovementioned ratified Agreement, omitted in Notice 1173 of Government Gazette No. 39444 dated 24 November 2015.
SOUTH AFRICAN REVENUE SERVICESouth African Revenue • September 24th, 2021
Contract Type FiledSeptember 24th, 2021In 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 Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital set out in the Schedule to this Notice has been entered into with the Government of the Republic of Chile and has been approved by Parliament in terms of section 231(2) of the Constitution.
AGREEMENT BETWEEN THE REPUBLIC OF SOUTH AFRICA AND THE REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOMESouth African Revenue • April 1st, 1998
Contract Type FiledApril 1st, 1998WHEREAS the Government of the Republic of South Africa and the Government of the Republic of China recognise the friendly relations existing between the two Governments and their peoples; and
SOUTH AFRICAN REVENUE SERVICESouth African Revenue • December 6th, 2019
Contract Type FiledDecember 6th, 2019In 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 (Act No 108 of 1996), it is hereby notified that the Agreement for the exchange of information with respect to taxes and tax matters set out in the Schedule to this Notice has been entered into with the Government of the Commonwealth of Dominica and has been approved by Parliament in terms of section 231(2) of the Constitution.
SOUTH AFRICAN REVENUE SERVICESouth African Revenue • May 30th, 2022
Contract Type FiledMay 30th, 2022In 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.