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IN 31 (Issue 2) - Documentary proof required for the Zero-Rating of Goods or Services

04 April 2012   (0 Comments)
Posted by: SAIT Technical
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INTERPRETATION NOTE: NO. 31 (ISSUE 2)

DATE : 30 March 2012

ACT : VALUE-ADDED TAX ACT NO. 89 OF 1991 (the Act) SECTION :

SECTIONS 11(1) AND 11(2), READ WITH SECTION 11(3)

SUBJECT : DOCUMENTARY PROOF REQUIRED FOR THE ZERO-RATING OF GOODS OR SERVICES

Purpose

This Note sets out the documentary proof that is acceptable to the Commissioner in terms of section 11(3), in instances where goods or services are supplied at the zero rate.

To access the Interpretation Note, click here


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