39. Reportable arrangement reference number
SARS must, after receipt of the information contemplated in section 38, issue a “reportable arrangement” reference number to each “participant” for administrative purposes only.
Category: Section 39 (TAA) – Reportable arrangements reference number
Section 39
Section 39 substituted by section 45 of Act 44 of 2014 effective on 20 January 2015.