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


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

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  • (Gazette 40930, Notice R592)
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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  exchange  of  information  relating  to  tax  matters  set  out  in  the Schedule  to  this  Notice  has  been  entered  into  with  the  Government  of the  Republic  of  Costa Rica and has been approved by Parliament in terms of section 231(2) of the Constitution.

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