Income Tax Act: Agreement between South Africa and Samoa for exchange of information relating to tax matters (English / Afrikaans)

2nd August 2017

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  exchange  of  information  relating  to  tax  matters  set  out  in  the Schedule  to  this  Notice  has  been  entered  into  with  the  Government of Samoa  and  has  been approved by Parliament in terms of section 231(2) of the Constitution.