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

Regulations

Regulations made in terms of section 74(1) read with section 23

Registration of VAT vendors

1. Definitions
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In this regulation, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Act, bears the meaning so assigned and the following terms have the following meaning:

 

"the Act"

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