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

Notice No. R. 316 of 2014
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Notice No. R. 316

2 May 2014

 

South African Revenue Services

 

By virtue of the power vested in me by section 74(1) of the Value-Added Tax Act, 1991, I, Pravin Jamnadas Gordhan, Minister of Finance, hereby replace all previous regulations prescribing the application of paragraph (d) of the definition of "exported" in section 1(1) read with section 11(1)(a) of the Value-Added Tax Act, with the regulations in the attached Schedule.

 

 

PJ GORDHAN

MINISTER OF FINANCE