Intellectual Property Rights from Publicly Financed Research and
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Chapter III : General ProvisionsPart IA : Advance Pricing Agreements76P. Procedures and guidelines |
The Commissioner may, by public notice, specify procedures and guidelines for the implementation and operation of the advance pricing agreement system.
[Section 76P of Part 1A of Chapter III inserted by section 10 of the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023]
