Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 16/06/2019

South Africa

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl.

Annex A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
Income tax;
Withholding tax on royalties;
Tax on foreign entertainers and sportspersons;
Turnover tax on micro businesses;
Dividend tax;
Withholding tax on interest, effective date 1 March 2015.

Article 2, paragraph 1.a.ii:
Capital gains.

Article 2, paragraph 1.b.iii.A:
Estate duty;
Donations tax.

Article 2, paragraph 1.b.iii.B:
Transfer duty.

Article 2, paragraph 1.b.iii.C:
Value Added Tax.

Article 2, paragraph 1.b.iii.D:
Excise tax.

Article 2, paragraph 1.b.iii.G:
Securities transfer taxes.
Period covered: 01/03/2014 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl.

ANNEX C - Definition of a "national" for the purpose of the Convention

Any individual possessing the nationality or citizenship of South Africa and any legal person, partnership, association, or other entity deriving its status as such from the laws in force in South Africa.
Period covered: 01/03/2014 -
Articles concerned : 3

Declaration appended to a Note Verbale from the South African Embassy in Paris, dated 17 October 2016 and registered at the Secretariat General of the OECD on 22 November 2016 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information
Period covered: 22/11/2016 -
Articles concerned : 28

Declaration transmitted by the Embassy of South Africa to France to the Secretariat General of the OECD on 26 January 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports
Period covered: 26/01/2017 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.