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

Regulations

Regulations issued in terms of section 74(1) read with paragraph (d) of the definition of "exported" in section 1(1) of the Value Added Tax Act, 1991

VAT Export Regulations

Part Two - Section B : Procedures for the vendor who elects to supply movable goods to a qualifying purchaser at the zero rate where the movable goods are to be exported via road or rail

11. Introduction
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(1)        Part Two - Section B of these regulations applies—

(a)where a vendor supplies movable goods to a qualifying purchaser and those goods are to be exported from the Republic by the qualifying purchaser's agent and the vendor elects to levy tax at the zero rate on the supply of the goods; or
(b)to the supply and exportation of specific lubricants by the manufacturers thereof in the Oil and Gas Industry.