7 August 2026 – Income Tax Act, 1962
The following income tax notices were promulgated in Government Gazette 55152 of 7 August 2026:
- Notice 7792, published in terms of section 76P, prescribing the procedures and guidelines for the implementation and operation of the DTA advance pricing agreement system
- Notice 7791, published in terms of section 76J(3), prescribing the information to be contained in a preliminary DTA advance pricing agreement under that section
- Notice 7790, published in terms of section 76J(1), prescribing the requirements for processing an application for a DTA advance pricing agreement
- Notice 7789, published in terms of section 76I(b), prescribing the additional requirements that will lead to the rejection of an application for a DTA advance pricing agreement
- Notice 7787, published in terms of section 76D, prescribing the fees payable by an applicant in an application for a DTA advance pricing agreement
- Notice 7788, published in terms of section 76C, prescribing the persons eligible to apply to the Commissioner for a DTA advance pricing agreement
The notices to be read with the Advance Pricing Agreements – External Guide.
