Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesApplication and cost recovery fees for binding private rulings and binding class rulings in terms of Section 81(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)2. Application Fees |
|
Applicant |
Application fee |
|
Small, medium and micro enterprises (SMME) |
R 2 500 |
|
Any other taxpayer |
R14 000 |
The application fee in respect of an application in terms of section 72 of the Value-Added Tax Act is capped at R2 500.
