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Rule 64D.05(4)(e) - cartage contractor to be licensed remover of goods in bond - alignment with VAT

Monday, 05 May 2014   (0 Comments)
Posted by: Author: SARS: Legal and Policy
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Author: SARS: Legal and Policy

New paragraph (e) in rule 64D.05(4) to provide for a cartage contractor who transports goods supplied at a zero rate to be a licensed remover of goods in bond in alignment with the VAT Export Regulations.

Please click here to view amendment.


The VAT Export Regulations are available in Regulation R.316 published in GG 37580. 



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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