Résolution des différends

South Africa Dispute Resolution Country Profile



last update 5 April 2011


Competent Authority 

South African Revenue Service

Legal and Policy

International Development and Treaties

Private Bag X923



South Africa


Tel: +27 12 422 5143

Fax: +27 12 422 5192 


Transfer Pricing Cases

Legislative Research and Development

Mr. Franz Tomasek

Tel: +27 12 422 5143

Fax: +27 12 422 5192

Email: ftomasek@sars.gov.za


All other MAP cases

International Development and Treaties

Mr. Ron van der Merwe

Tel: +27 12 422 5144

Fax: +27 12 422 5192

Email: rvdmerwe@sars.gov.za  

Scope of MAP & MAP APA 

Relief from Double Taxation.

Interpretation and application of Double Taxation Agreements. 

Domestic guidelines & administrative arrangements 


Time for filing 

Generally specified under each MAP Article under the Double Taxation Agreements. 

Form of request 


Documentation requirement 

No formal requirements.

The taxpayer must submit all information necessary to prove that the taxation is not in accordance with the Double Taxation Agreement. 

User fees 


Tax collection/penalty/interest 

No special treatment is provided for MAP cases. 

Other dispute resolution mechanisms 

In certain DTAs an arbitration clause has been added. 

Government Website 

South African Revenue Service



Documents connexes


Also AvailableEgalement disponible(s)