Legal Counsel – Secondary Legislation – Regulations

3 March 2023 – Tax Administration Act, 2011: Publication details for regulation R3118, as published in the Government Gazette 48165 of 3 March 2023, are now available. Th regulation relates to the regulations for purposes of paragraph (a) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011 (Act No. 28 of 2011), promulgated under section 257 of the Act, on the date that the mandatory disclosure rules (MDR) take effect.