On 20 March 2020, the South African Revenue Service (SARS) released the third issue of the guide on the mutual agreement procedure (MAP) that allows competent authorities from the governments of contracting jurisdictions to interact with the intent to resolve international tax disputes. The guide addresses issues such as when MAP applies, when MAP may be denied, and how taxpayers should make a MAP request.
Related Posts
South Africa raises official interest rate for tax purposes to 8% from June 2026
The South African Revenue Service (SARS) has published an updated version of its Interest Rates β Table 3, confirming that the official rate of interest for income tax purposes has increased from 7.75% to 8.00% with effect from 1 June 2026. The
Read MoreSouth Africa: SARS updates VDP guide to reflect customs framework, court ruling
The South African Revenue Service (SARS) has issued an updated guide to the Voluntary Disclosure Programme (VDP), replacing the previous version published in August 2023 and incorporating recent legislative amendments and court rulings. The
Read MoreSouth Africa: SARS updates global minimum tax return, payment guidance
The South African Revenue Service (SARS) has issued revised guidance and additional instructions for the submission of Global Minimum Tax (GMT) Returns and the payment of related liabilities. The Global Anti-Base Erosion (GloBE) Model
Read MoreSouth Africa publishes GMT registration, notification external guide for gloBE implementation
The South African Revenue Service (SARS) has published the GMT Registration and Notification β External Guide (GMT-REG-01-G01) on 15 May 2026. SARS has introduced the Global Minimum Tax (GMT) as part of South Africaβs implementation of the
Read MoreSouth Africa: SARS introduces pre-declaration rule for foreign-registered vehicles
The South African Revenue Service (SARS) will, from 1 June 2026, require all foreign-registered vehicles to be declared on the SARS Traveller Management System (TMS) prior to entry into or exit from South Africa. SARS Commissioner Dr Johnstone
Read MoreSouth Africa consults Customs Act amendments
The South African Treasury has released draft amendments on 15 May 2026 for public comment under the Customs and Excise Act, 1964, relating to the repeal of the environmental levy on electricity, following the removal of the electricity levy
Read More