82.    Binding effect of advance rulings

 

(1)     If an ‘advance ruling’ applies to a person in accordance with section 83, then SARS must interpret or apply the applicable tax Act to the person in accordance with the ruling.

 

(2)     An ‘advance ruling’ does not have ‘binding effect’ upon SARS in respect of a person unless it applies to the person in accordance with section 83.

 

(3)     A ‘binding general ruling’ may be cited by SARS or a person in any proceedings, including court proceedings.

 

(4)     A ‘binding private ruling’ or ‘binding class ruling’ may not be cited in any proceeding, including court proceedings, other than a proceeding involving an ‘applicant’ or a ‘class member’, as the case may be.

 

(5)     A publication or other written statement issued by SARS does not have ‘binding effect’ unless it is an ‘advance ruling’.