Draft Interpretation Note Act Value

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DRAFT INTERPRETATION NOTE ACT : VALUE-ADDED TAX …

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DRAFT DRAFT INTERPRETATION NOTE . DATE: ACT : VALUE-ADDED TAX ACT NO. 89 OF 1991 . SECTIONS : SECTIONS 9(1), 9(3), 10(2) AND 10(4) SUBJECT : LEASEHOLD IMPROVEMENTS . 1. Purpose . This Note provideguidelines abouts the VAT treatment of leasehold improvements

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