233.    Reporting of voluntary disclosure agreements

(1)     The Commissioner must annually provide to the Auditor-General and to the Minister a summary of all voluntary disclosure agreements concluded in respect of applications received during the period.

(2)     The summary must-

(a)     subject to section 70(6), not disclose the identity of the applicant, and must be submitted at such time as may be agreed between the Commissioner and the Auditor-General or Minister, as the case may be; and

[Paragraph (a) substituted by section 22 of Act 21 of 2021]

(b)     contain details of the number of voluntary disclosure agreements and the amount of tax assessed, which must be reflected in respect of main classes of taxpayers or sections of the public.