30 April 2026 – Income Tax Act, 1962: SARS invite comment in writing on the following draft notices:
- Draft notice in terms of section 76C of the Act, prescribing the persons eligible to apply to the Commissioner for a double taxation agreement (DTA), i.e. a bilateral, advance pricing agreement (APA)
- Draft notice in terms of section 76D of the Act, prescribing the fees payable by an applicant in an application for a DTA APA
- Draft notice in terms of section 76I(b) of the Act, prescribing the additional requirements that may lead to the rejection of an application for a DTA APA
- Draft notice in terms of section 76J(1) of the Act, specifying the requirements for processing an application for a DTA APA
- Draft notice in terms of section 76J(3) of the Act, prescribing the information to be contained in a preliminary DTA APA
- Draft notice in terms of section 76P of the Act, specifying the procedures and guidelines for the implementation and operation of the DTA APA system
Due date for comment: 29 May 2026
