| (1) | The Commissioner must consider an application and may— |
| (a) | grant the application, and issue the advance ruling subject to conditions, if required; or |
| (b) | refuse the application. |
| (2) | The Commissioner may grant an application only if there is sufficient certainty as to the application of the advance ruling to the goods to which the ruling will relate. |
| (3) | The Commissioner must refuse an application if— |
| (a) | subsection (2) is not complied with; |
| (ii) | has not in respect of the application complied with a requirement of this Act; |
| (iii) | has made a false or misleading statement in the application or has omitted to state a fact which is material to the consideration of the application; |
| (iv) | raises a frivolous or vexatious issue in the application; or |
| (v) | refuses or fails to provide the Commissioner with additional information in connection with the application, if requested to do so; |
| (c) | the tax matters of the applicant are not in order; or |
| (d) | the application raises an issue that is the same as or substantially similar to an issue involving the applicant— |
| (i) | that is pending before a court; or |
| (ii) | that is the subject of proceedings in terms of Chapter XA of this Act. |
| (4) | The applicant must be notified in writing of the outcome of the application, and if the application is refused, reasons must be provided to the applicant. |
[Chapter IXA(74D) inserted by section 17(1) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 17(2))]
