The African Tax Administration Forum Agreement on Mutual Assistance in Tax Matters (the agreement) has been approved by the South African Parliament and became operational on 23 September 2022. The agreement was published in the South African government gazette No. 46959 of 23 September 2022.
The objective of the agreement is for the member states to assist one another in tax matters relating to:
- the exchange of information in tax matters;
- the carrying out of tax examinations abroad;
- the carrying out of simultaneous tax examinations; and
- assisting in the collection of taxes.
The agreement deals, amongst others, with the following:
- Taxes covered;
- Exchange of information;
- Tax examination abroad;
- Simultaneous examinations;
- Assistance in collection;
- Confidentiality;
- Costs;
- Implementation legislation;
- Other international agreements or arrangements;
- Mutual agreement procedures;
- Notification of competent authorities;
- Ratification and entry into force; and
- Accession, signature and withdrawal.
For more information, see here. Further developments will be reported as they occur.
Note: The member countries of the African Tax Administration Forum (ATAF) are Angola, Benin, Botswana, Burkina Faso, Burundi, Cameroon, Chad, Comoros Islands, Côte d'Ivoire, Ivory Coast, Egypt, Eritrea, eSwatini, Gabon, The Gambia, Ghana, Kenya, Lesotho, Liberia, Madagascar, Malawi, Mauritania, Mauritius, Morocco, Mozambique, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone, South Africa, Sudan, Swaziland, Tanzania, Togo, Uganda, Zambia and Zimbabwe.