Cross-Industry
Transfer Pricing
Transfer Pricing Rules (Income Tax Act Section 31)
Governs transfer pricing between related parties under the Income Tax Act to prevent base erosion and profit shifting.
Issued by:SARSCitation:Section 31, Act 58 of 1962
Financial ServicesManufacturingTechnologyMining
Sections
1
Duties
1
Questions
2
Assessment from
R 75 000
What the assessment covers
The assessment works through 2 questions across 1 duty, scored out of 20. Each answer generates the specific actions needed to close or prove that duty — and a “yes” only counts once its evidence is in, which is what makes the score defensible rather than self-declared.
The questions themselves are part of the assessment.
Transfer Pricing
Find out where you stand on Transfer Pricing
Run the assessment, get your score, and get the exact list of what to fix — with the evidence trail an auditor will ask for.