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Call for comment: Draft Interpretation Note No. 30 - export of movable goods

Monday, 25 March 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

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 by no later than 29 May 2013. 



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