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: SARS expands GMT support for Pillar Two
The South African Revenue Service (SARS) enhanced its Global Minimum Tax (GMT) administration to support affected
Read More
South Africa: SARS consults on digital VAT model
The South African Revenue Service (SARS) announced on 18 September 2026 the publication of FAQs addressing its proposed
Read More
South Africa consults on technical Annexure C tax proposals for 2027 Budget
South Africa's National Treasury has launched a consultation inviting taxpayers, tax practitioners and members of the
Read More
South Africa: SARS releases updated average exchange rates
The South African Revenue Services (SARS) released updated Average Exchange Rates on 9 September 2026, providing
Read More
South Africa: SARS clarifies higher VAT registration thresholds, deregistration rules
South Africa’s South African Revenue Service (SARS) has clarified how the increased VAT registration thresholds will
Read More
South Africa amends customs duty on sugar, imposes anti-dumping duties on Chinese steel imports
South Africa has amended its customs tariff regime through two separate notices issued under the Customs and Excise
Read More