- Value-Added Tax: Agreement between South Africa and Swaziland on mutual assistance and co-operation and prevention of fiscal evasion with respect to value-added tax (Gazette 38629 Notice R 270)1.67 MB
In terms of section 75(2) of the Value-Aded Tax,191(ActNo89 of 191),read in conjunction with section 231 (4)of the Constitution of the Republic of South Africa,196(Act No108 of 196),it is hereby notified that the Agrement on mutual assistance and co-operation and the prevention of fiscal evasion with respect to value added tax set out in the Schedule to this Notice has been entered in to with the Government of the Kingdom of Swaziland and has been approved by Parliament in terms of section 231(2)of the Constitution.
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