The South African Revenue Service (SARS) issued a notice on 23 September 2022 regarding the approval of the African Tax Administration Forum Agreement on Mutual Assistance in Tax Matters, including that the date of entry into force for South Africa is 23 September 2017. The objective of the agreement, signed on 17 January 2014, is to enable the Contracting Parties to assist one another in tax matters with regard to:

• the exchange of information in tax matters;
• the carrying out of tax examinations abroad;
• the carrying out of simultaneous tax examinations; and
• assisting in the collection of taxes.

Other signatories to the agreement include Botswana, Eswatini, Gambia, Ghana, Lesotho, Liberia, Malawi, Mozambique, Nigeria, and Uganda. Additional information on this and other agreements can be found on the SARS Exchange of Information Agreements webpage.