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Amendment of paragraph 8 of Schedule 1 - item 460.23

Tuesday, 22 April 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The Government Notices on this page have been issued in terms of the Value-Added Tax Act, 1991, and have been arranged in the year they have been published.

Amendment of paragraph 8 of Schedule 1 - Insertion of item 460.23 to provide for an exemption from the levying of VAT on equipment imported and used in the exploration for, or production of, petroleum.

Please click here to view amendment.



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.

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