Transcription of INTERPRETATION NOTE: NO. 31 (Issue 4) ACT : …
{{id}} {{{paragraph}}}
Example: tourism industry
INTERPRETATION NOTE: NO. 31 (Issue 4) ACT : …
INTERPRETATION NOTE: NO. 31 (Issue 4) DATE: 9 March 2016 ACT : VALUE-ADDED TAX ACT NO. 89 OF 1991 SECTION : SECTION 11(3) READ WITH SECTION 11(1) AND (2) SUBJECT : DOCUMENTARY PROOF REQUIRED FOR THE ZERO-RATING OF GOODS OR SERVICES Preamble In this Note unless the context indicates otherwise section means a section of the VAT Act; Schedule means a Schedule to the VAT Act; VAT means value-added tax; VAT Act means the Value-Added Tax Act No. 89 of 1991; and any other word or expression bears the meaning ascribed to it in the VAT Act. 1. Purpose This Note sets out the documentary proof that is acceptable to the Commissioner as contemplated in section 11(3), in instances where goods or services are supplied at the zero rate.
DESCRIPTION OF SUPPLY . DOCUMENTARY PROOF REQUIRED . A . Movable goods as a “direct export” [section 11(1)(a)(i), read with paragraph (a) of the
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
Related search queries
OF DOCUMENTS REQUIRED FOR CLEARANCE, ANNEXURE 1, DECLARATION FORM, DECLARATION, Goods, DA185 4A2 Exporter, Export, ANNEXURE DA 185.4A2 REGISTERING CLIENT, 1 ANNEXURE DA 185.4A2 REGISTERING CLIENT TYPE 4A2 – EXPORTER, ANNEXURE DA 185.4A4 REGISTRATION CLIENT, FORM, Finance, economic affairs, statistics and revenue