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South Africa proposes an Advance Pricing Agreement (APA) program

|Tax Alerts, Information Reporting, Legis ...|South Africa
South Africa

  • Recently proposed legislation would launch an APA program in South Africa.
  • The APA program will likely begin with a pilot program.
  • Potentially affected taxpayers will want to become familiar with the proposal and underlying Tax Administration publications.

The Draft Tax Administration Laws Amendment Bill, 2023 (Draft TALAB) released on 31 July 2023, sets out South Africa's proposed legislation concerning an APA program. This follows the South African Revenue Service (SARS) discussion paper on an AP…

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