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

Regulations

Regulation made in terms of section 74(1) read with section 23(3)(b)(ii) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Registration of VAT vendors

Notice No. R. 447 of 2015
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Notice No. R. 447

29 May 2015

 

South African Revenue Service

 

In terms of section 74(1) of the Value-Added Tax Act, 1991, I, Nhlanhla Musa Nene, Minister of Finance, hereby prescribe in the Schedule hereto, the requirements that must be met by a person applying for registration as a vendor in terms of section 23(3)(b)(ii) of the Act.

 

 

N.M. Nene

Minister of Finance