Transcription of INTERPRETATION NOTE: NO. 49 (ISSUE 2) ACT : …
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INTERPRETATION NOTE: NO. 49 (ISSUE 2) ACT : …
INTERPRETATION NOTE: NO. 49 (ISSUE 2) DATE : 13 March 2013 ACT : value - added TAX ACT NO. 89 OF 1991 (the VAT Act) SECTION : SECTION 1(1), DEFINITION OF THE TERM INPUT TAX READ WITH SECTIONS 16(2) AND 16(3) SUBJECT : DOCUMENTARY PROOF REQUIRED IN TERMS OF SECTION 16(2) TO SUBSTANTIATE A VENDOR S ENTITLEMENT TO INPUT TAX OR A DEDUCTION AS CONTEMPLATED IN SECTION 16(3) 1. Purpose This Note provides guidelines on the documentary proof that must be obtained and retained under section 16(2) to substantiate a vendor s entitlement to input tax as defined in section 1(1), or a deduction as contemplated in section 16(3)(c) to (n).
interpretation note: no. 49 (issue 2) date : 13 march 2013. act : value-added tax act no. 89 of 1991 (the vat act) section : section 1(1), definition of the term “input tax” read with
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