| (1) | The VRA is, in terms of section 44(9) of the Act, authorised to make a refund of tax to a qualifying purchaser where the VRA is satisfied that the qualifying purchaser has— |
| (a) | fulfilled all the responsibilities set out in paragraph 3; and |
| (b) | submitted all the required documentation within the prescribed time periods or any extended period provided for in these regulations. |
| (2) | The VRA may effect the refund— |
| (a) | in the case of a qualifying purchaser resident in either Botswana, Swaziland or Namibia by either issuing a cheque in the currency of that country in which the qualifying purchaser resides or by way of an Electronic Funds Transfer (EFT) in the currency of that country into the nominated bank account of the qualifying purchaser held at a bank registered in such country equal to the value of the Rand amount as approved by the Commissioner; |
| (b) | in the case of qualifying purchasers exiting the Republic through one of the ports listed in paragraphs (a), (b) or (c) of the definition of "designated commercial port," excluding residents of Botswana, Swaziland and Namibia— |
| (i) | by issuing a prepaid debit card or similar card for refunds exceeding R300 provided that— |
| (aa) | for refunds exceeding R300 but not exceeding R3 000, the prepaid debit card will be loaded with the funds after the qualifying purchaser's departure from the Republic provided that the refund claim is not selected for audit (Where the refund claim is selected for audit, the procedure which is applicable to refunds exceeding R3 000 will apply); and |
| (bb) | for refunds exceeding R3 000, the prepaid debit card will be loaded with the funds once the refund has been approved by the Commissioner; or |
(ii) alternatively, at the VRA's discretion, by—
| (aa) | way of an EFT into the nominated bank account of the qualifying purchaser of an amount equal to the Rand amount in the event that the qualifying purchaser elects not to be issued with a prepaid debit card; or |
| (bb) | by issuing a cheque in the currency of the Republic to the qualifying purchaser in the case of a refund not exceeding R300 and advising the qualifying purchaser to cash the cheque at the Bureau de Change facility in the international departure area of the relevant airport. In the event that the qualifying purchaser is unable or unwilling to cash the cheque, the qualifying purchaser will be requested to provide his/her banking details and the refund will be effected by way of an EFT into the nominated bank account of the qualifying purchaser of an amount equal to the Rand amount; or |
| (cc) | by way of an EFT into the nominated bank account of the qualifying purchaser of an amount equal to the Rand amount in the event that the qualifying purchaser exits the Republic through any of the other designated commercial ports; |
| (c) | where the specified payment method is not practical for any reason, at the VRA's discretion, by— |
| (i) | issuing a cheque drawn on a foreign bank (dollars (United States of America) or pounds (Great Britain)); or |
| (ii) | crediting the qualifying purchaser's credit card with the payment, |
provided that the payment method complies with the requirements of the common monetary area and subject to the approval of SARB;
| (d) | alternatively, by making use of any other payment method approved by the Commissioner. |
| (3) | In the case where movable goods forming part of a single supply are exported in several consignments, the refund will be effected in respect of each consignment to the extent of the value of the goods exported. The value of the movable goods exported per consignment will be determined with reference to the relevant export documentation. |
| (4) | In the case where the qualifying purchaser is allowed to make payments in instalments, the refund will be effected in respect of each instalment to the extent of payment made. The value of each refund will be determined with reference to the supporting payment schedule contemplated in paragraph 5(1)(c) together with proof of payment of the specific instalment. |
| (5) | If all the requirements have been met at the time of departure from one of the designated commercial ports where the VRA is present [see paragraph (b) of the definition of "designated commercial port"], a refund limited to an amount as determined by the Commissioner may be paid immediately by the VRA at that designated commercial port. Provided that where— |
(a) the claim is for a higher value than that as determined by the Commissioner;
(b) the VRA has determined that the claim must first be authorised by the Commissioner;
(c) the claim is a claim as described in paragraphs 3(1)(b)(iii) or 3(1)(b)(iv) and the movable goods were exported by the cartage contractor through a port as listed in paragraph (c) of the definition of "designated commercial port";
(d) the claim is in respect of second-hand goods; or
(e) the claim is in respect of registrable goods,
the refund will be paid by the VRA to the qualifying purchaser after departure from the Republic. This procedure is also applicable where a claim is handed to a customs official at a designated commercial port where the VRA is not present. Payment of the refund will then be effected as contemplated in paragraph 6(2), only after—
| (i) | the Commissioner has approved the claim; or |
| (ii) | in the case of second-hand goods, where the proviso to section 11(1) of the Act read with the provisions of section 10(12) of the Act are applicable, the Commissioner has determined the amount refundable; or |
| (iii) | in the case of registrable goods, proof of registration in the export country concerned (in the form of a copy of the registration certificate, certified by a commissioner of oaths), is submitted to the VRA. |
| (6) | The Commissioner may extend the period within which a qualifying purchaser may submit an application for a refund of tax where the Commissioner is satisfied that— |
| (a) | the qualifying purchaser is unable to obtain all the required documentation within the prescribed period due to circumstances beyond the control of the qualifying purchaser; or |
| (b) | a vendor incorrectly levied tax at the zero rate on a supply of movable goods to a qualifying purchaser, the qualifying purchaser subsequently paid the amount of tax that should have been charged by the vendor on the supply and all the other requirements prescribed in this Part are complied with. |
Provided that the extended period, in the case of subparagraph (a), may not exceed 12 months and, in the case of subparagraph (b), may not exceed 5 years from the date of the original zero rated tax invoice. Provided further that for the purpose of subparagraph (b) the period within which the qualifying purchaser must submit an application for a refund of tax may not exceed 30 days from the date of approval given by the Commissioner.
The qualifying purchaser must, in respect of paragraph 6(6), obtain and retain, where appropriate, the export documentation prescribed under the Customs and Excise Act or proof of import into the export country where the export documentation is not required.
(7) No refund of tax will be made where—
(a) the qualifying purchaser has exported the movable goods after 90 days from the date of the tax invoice, unless otherwise provided for in these regulations;
(b) the tax inclusive total of all movable goods purchased during a particular visit to the Republic and exported by the qualifying purchaser at the end of that visit, does not exceed R250 per qualifying purchaser;
(c) the foreign passport holder has permanent resident status in the Republic; or
(d) the qualifying purchaser's spouse has permanent residence status in the Republic.
