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MAAs on Value-Added Tax

The purpose of the agreements regarding mutual administrative assistance between the Revenue authorities of two different countries is to –

  • enable the authorities to exchange information
  • provide each other with technical assistance
  • undertake surveillance and investigations together, with, and on behalf of each other
  • co-operate with each other in order to enhance the efficiency of their operations

To access a summary of all these agreements, whether in the process of negotiation or finalised, signed but not ratified, ratified in South Africa only or those in force, an overview document can be accessed below.  

Status Overview ​Last updated on
Status Overview of all Value-Added Tax Agreements on Mutual Administrative Assistance (VAT MAAs)   21 May 2015 
  Agreements on Mutual Administrative Assistance – Value-Added Tax​ ​  
Country ​Date of Entry into Force
​Lesotho  29 October 2014
Swaziland  27 January 2015

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