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VAT: Issue 3 of Interpretation Note 30

Monday, 12 May 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The supply of movable goods as contemplated in section 11(1)(a)(i) read with paragraph (a)of the definition of "exported" in section 1 and the corresponding documentary proof.

Please click here to VAT issue 3 of Interpretation Note 30.



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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