Advance Tax Rulings freeze period

1 December 2022 – Kindly note that a freeze period will be effective in respect of all Advance Tax Rulings (ATR) applications from 16 December 2022 until 13 January 2023 (both days included), as indicated in the Comprehensive Guide on Advance Tax Rulings.

These 20 business days will apply to all applications received and in progress during this period and must be added to the estimated time to complete a ruling application.

Note : Business days extending the estimated time to complete Advance Tax Rulings applications.

 

Source: SARS Tariffs
Advance Tax Rulings freeze period