Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter XB : Voluntary Disclosure Relief

77ZG. Non-binding private opinions on eligibility for voluntary disclosure of persons who wish to remain anonymous
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(1) The Commissioner may, on request by a person who wishes to remain anonymous, issue a non-binding private opinion as to that person’s eligibility for voluntary disclosure relief in terms of this Chapter.

 

(2) A request in terms of subsection (1) must provide sufficient information to enable the Commissioner to comply with the request, but need not identify any person responsible for causing the underpayment.

 

[Section 77ZG inserted by section 10(1) of the Tax Administration Laws Amendment Act, 2026, Notice No. 7343, GG54447,dated 1 April 2026 - comes into effect on a date to be determined by the Minister by notice in the Gazette (section 10(2))]