qualifying vendor

means any vendor who-

a)	was not registered with the Commissioner for the purposes of value-added tax as at 26 April 1994 and had not on or before that date applied to the Commissioner to be registered for those purposes;

b)	was so registered as at 26 April 1994, but in respect of whom the Commissioner was unable to enforce any law imposing value-added tax by reason of the fact that such vendor's whereabouts for the purposes of value-added tax, were unknown to the Commissioner on that date;

c)	has previously rendered a return in terms of the Value-Added Tax Act, 1991, to the Commissioner, where, for the purposes of section 27 of the said Act such vendor is a vendor falling within-

i)	Category A, in relation to any tax period which ended on or before 10 April 1994; and

ii)	any other Category, in relation to any tax period which ended on or before 10 March 1994,

and during the relief period discloses to the Commissioner full and true details for the purposes of any calculation of value-added tax payable or refundable, which were required to be included in such return but which such vendor had failed so to include and which were unknown to the Commissioner as at 1 November 1996; or

is registered with the Commissioner for value-added tax purposes and is liable for any interest, penalty or additional tax in terms of the Value-Added Tax Act, 1991, in respect of the late payment or underpayment of any value-added tax, other than any value-added tax which has become payable as a result of the disclosure of details by such vendor as contemplated in paragraph (c), where, for the purposes of section 27 of the said Act, such vendor is a vendor falling within-

i)	Category A, in relation to any tax period which ended on or before 10 April 1994; and

ii)	any other Category, in relation to any tax period which ended on or before 10 March 1994, and who-

aa)	submits all returns in respect of value-added tax for all tax periods which ended on or before 31 October 1996, on or before the last day of the relief period; or

bb)	makes arrangements with the Commissioner during the relief period to submit such returns within six months after the last day of the relief period;