- Income Tax Act: Agreement between the Government of the Republic of South Africa and the Government of the Republic of Rwanda for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes of income (Gazette No. 33475 – Notice 733)1.13 MB
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 to this Notice has been entered into with the Government of the Republic of Rwanda and has been approved by Parliament in terms of section 231(2) of the Constitution.
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