Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Notices

Public Notice in terms of Section 20(5B) of the Act prescribing the particulars that a Tax Invoice must contain if the Supply by a Vendor relates to any Enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the Definition of "Enterprise" in Section 1(1) of the Act

Notice No. 1583 of 2021
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Notice No. 1583

10 December 2021

GG 45616

South African Revenue Service

 

In terms of section 20(5B) of the Value-Added Tax Act, 1991, I, Edward Christian Kieswetter, Commissioner for the South African Revenue Service, hereby prescribe, in the Schedule hereto, the particulars that a tax invoice must contain if the supply by a vendor relates to any enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the definition of “enterprise” in section 1(1) of that Act.

 

 

I Shaik

Acting Commissioner for the South African Revenue Service