SARS has initiated a public consultation on the implementation of bilateral advance pricing agreements (APAs) under double taxation agreements (DTAs).The proposals outline the operational framework, including eligibility, fees and procedures, with comments due by 29 May 2026.
The South African Revenue Service (SARS) has initiated a public consultation, on 30 April 2026, on the implementation of bilateral advance pricing agreements (APAs) under double taxation agreements (DTAs), as part of an initial pilot phase of the programme.
The APA framework was introduced in South Africa through the Tax Administration Laws Amendment Act 2023. The current draft notices relate to the early operational design of the programme, which is, at this stage, intended to accept only bilateral APA applications.
The draft package includes several proposed regulatory instruments issued under different provisions of the Act. These include a notice prescribing the persons eligible to apply to the Commissioner for a DTA APA under section 76C, as well as a notice under section 76D setting out the fees payable by applicants.
Further draft notices cover additional procedural and administrative aspects of the system. Under section 76I(b), SARS has proposed requirements that may result in the rejection of an application for a DTA APA. Section 76J(1) outlines the requirements for processing applications, while section 76J(3) specifies the information to be included in a preliminary DTA APA.
In addition, a draft notice under section 76P sets out the procedures and guidelines for the implementation and operation of the DTA APA system.
An explanatory note has also been published alongside the draft notices to support stakeholders in understanding the proposed framework.
Stakeholders are invited to submit written comments on the draft notices to acollins@sars.gov.za.
The consultation is set to conclude on 29 May 2026.
