ARTICLE 28
Termination
(1) This Agreement shall remain in force indefinitely but either of the Contracting States may terminate the Agreement through the diplomatic channel, by giving to the other Contracting State written notice of termination not later than 30 June of any calendar year starting five years after the year in which the Agreement entered into force.
(2) In such event, the Agreement shall cease to apply:
- (a) with regard to taxes withheld at source, in respect of amounts of income derived or credited after the end of the calendar year in which such notice is given; and
- (b) with regard to other taxes on income, in respect of taxable years beginning after the end of the calendar year in which such notice is given.
IN WITNESS WHEREOF, the undersigned, duly authorised thereto by their respective Governments, have signed this Agreement.
DONE in duplicate at Pretoria, this 3rd day of November 1997 (12 Aban 1376) in the English and Persian languages both texts being equally authentic.
FOR THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA:
FOR THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN: