S.L. 123.140 · Rulings (Income Tax And Duty Treatment (S.L. 123.140)
S.L. 123.140 Art. 4Fee.
The issue and notification of a ruling in terms of rule 2
shall be made in advance of the occurrence of any transaction in respect of which an application for a ruling is made in terms of these rules and in respect of which the non-refundable administrative fee referred to in rule 5(b) is paid.