Résolution des différends

South Africa Dispute Resolution Country Profile

Envoyer

last update 5 April 2011

Competent Authority	South African Revenue Service Legal and Policy International Development and Treaties Private Bag X923 Pretoria 0001 South Africa Tel: +27 12 422 5143 Fax: +27 12 422 5192
Organization	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	None
Time for filing	Generally specified under each MAP Article under the Double Taxation Agreements.
Form of request	None
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	None
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 http://www.sars.gov.za/