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INTERPRETATION NOTE: NO. 31 (Issue 4) ACT : VALUE …

INTERPRETATION NOTE: NO. 31 (Issue 4) ACT : VALUE …

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ACT : VALUE-ADDED TAX ACT NO. 89 OF 1991 . SECTION : SECTION 11(3) READ WITH SECTION11(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 …

  Value, Added, Added tax act

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