ARTICLE · 19 MAY 2014

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The Convention on Mutual Administrative Assistance in Tax Matters was published in the Government Gazette.

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On 21 February 2014 the Convention on Mutual Administrative Assistance in Tax Matters, ('the Convention') as amended, by the provisions of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters which entered into force on 1 June 2011 was published in the Government Gazette. The Convention was approved by Parliament in terms of section 231 of the Constitution and the Convention took effect on 1 March 2014 in South Africa. 64 Countries have signed either the original Convention or the amended Convention and ultimately the Convention will apply in all 64 member states once domestic procedures have been completed in the various signatory states to adopt the Convention.

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