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VAT Export Regulations R.316 effective from 2 May 2014

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

Regulations under section 74(1) read with paragraph (d) of the definition of "exported" in section 1(1) of the Value-Added Tax Act, 1991.

Part One of these regulations applies where movable goods are supplied by a vendor to a qualifying purchaser and the qualifying purchaser is responsible for exporting the goods from the Republic. The vendor is obliged to levy tax at the standard rate on the supply to the qualifying purchaser. The qualifying purchaser is subsequently entitled to a refund of tax from the VRA subject to certain limitations or conditions contained herein.

Please click here to view regulation R.316.



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