In the Government Gazette of 29 January 2014 the South African Revenue Service (Sars), in terms of the Income Tax Act, published a supplementary Protocol amending the agreement between the Government of the Republic of South Africa and the Government of the Sultanate of Oman for the Avoidance of Double Taxation and the prevention of Fiscal Evasion with respect to taxes on income, with Protocol. In the Government Gazette of 24 January 2014 Sars, in terms of the Income Tax Act, published the Protocol amending the agreement between the Government of the Republic of South Africa and the Republic of Malta for the Avoidance of Double Taxation and the prevention of Fiscal Evasion with respect to taxes on income, signed at Rome on 16 May 1997.