Older Persons Act, 2006
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Notices2022 NoticesAgreementsAfrican Tax Administration Forum Agreement on Mutual Assistance in Tax MattersArticle 5 : Tax Examinations Abroad |
| 1. | A Requested Party may allow representatives of the Requesting Party to enter the territory of the Requested Party to interview individuals and examine records with the written consent of the taxpayer concerned. The Competent Authority of the Requested Party shall notify the Competent Authority of the Requesting Party of the time and place of the meeting with the individuals concerned. |
| 2. | At the request of the Competent Authority of a Requesting Party, the Competent Authority of the Requested Party may allow representatives of the Competent Authority of the Requesting Party to participate in any appropriate part of a tax examination in the Requested Party. |
| 3. | If the request referred to in paragraph 2 is acceded to, the Competent Authority of the Requested Party shall, as soon as possible, notify the Competent Authority of the Requesting Party about the time and place of the examination, and the procedures and conditions, required by the Requested Party for the conduct of the examination. The Requested Party shall also notify the taxpayers concerned of the presence of officials of the Requesting Party at the examination. All decisions with respect to the conduct of the tax examination shall be made by the Requested Party conducting the examination. |
