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Income Tax Act, 1962: Agreement between the Government of the Republic of South Africa and the Government of San Marino for the exchange of information relating to tax matters (Gazette No. 34936 – Regulation 23)

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  • Income Tax Act, 1962: Agreement between the Government of the Republic of South Africa and the Government of San Marino for the exchange of information relating to tax matters (Gazette No. 34936 – Regulation 23)
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In terms of section 108(2) of the Income Tax Act, 1962 (Act No 58 of 1962), read in conjunction with section 231(4) of the Constitution of the Republic of South Africa, 1996 it is hereby notified that the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income set out in the Schedule…
 

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