S.Africa: SARS new MAP Guide – Final

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situations in which the MAP may apply. These include settling dual residence, transfer pricing adjustments, withholding at source not in accordance with a tax treaty and, generally, difficulties in the interpretation or application of South Africa’s tax treaties;

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circumstances in terms of which SARS may accept or reject MAP requests from taxpayers. The information that must be supplied to SARS and the applicable timelines are described;

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the concurrent use and application of domestic law dispute resolution remedies;

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whether there is a right to access MAP when domestic or treaty-based anti-abuse rules have been applied by SARS. SARS proposes to provide access to MAP in cases in which there is a disagreement about the application of a treaty anti-abuse provision or application of a domestic law anti-abuse provision to a tax treaty;

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the process, format, information requirements, submission and withdrawal, and confidentiality of a MAP request;

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conducting a MAP, including SARS undertakings to notify and keep taxpayers informed, and the provision of interim double tax relief; and

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various further administrative issues, such as suspension of payment/collection of tax pending a MAP, the acceptance of bona fide transfer pricing self-adjustments in tax treaty partner countries, protective MAP filings, multilateral MAPs, etc.