SARS issued a Draft Issue 3 of Interpretation Note No. 30 - The supply of movable goods as contemplated in section 11(1)(a)(i) read with paragraph (a) of the definition of "exported" and the corresponding documentary proof for public comment, which can be found here.
The purpose of this Note is to explain the requirements that need to be adhered to with regard to the direct export of movable goods; and prescribe the documentary proof,acceptable to the Commissioner, that must be obtained and retained by a vendor.
SAIT will be making a submission to SARS. Kindly provide your comments by email to email@example.com by no later than 29 May 2013.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.