Value-Added Tax VAT 404

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The information in this guide is based on the VAT Act (as amended) and the TA Act (as amended) as at the time of publishing and includes the amendments contained in the Taxation Laws Amendment Act 43 of 2014 and the Tax Administration Laws Amendment Act 44 of 2014 which were promulgated on 20 January 2015as per GG 38404 and GG 38406, respectively.