Chapter XB : Voluntary Disclosure Relief

77Z. Definitions

77ZA. Circumstances in which persons subject to audit, investigation or enforcement actions qualify to apply for voluntry disclosure relief

77ZB. Requirements for valid voluntary disclosure

77ZC. Procedure following receipt of voluntary disclosure application

77ZD. Voluntary disclosure agreement following granting of relief

77ZE. Withdrawal of voluntary disclosure relief

77ZF. Reporting

77ZG. Non-binding private opinions on eligibility for voluntary disclosure of persons who wish to remain anonymous

77ZH. Rules to facilitate implementation of Chapter

[Chapter XB 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))]