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

11th October 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 the Oriental Republic of Uruguay and has been approved by Parliament in terms of section 231(2) of the Constitution.