Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsExport Incentive SchemePart One: Procedures for Granting of Refunds of Tax to Qualifying Purchasers Residing in or Conducting Business in Export Countries1.2 Responsibilities of the RSA Vendor |
| 1.2.1 | Tax at the standard rate must be charged by the RSA vendor on movable goods supplied to a qualifying purchaser. Such tax must be accounted for in the usual way by the RSA vendor. |
| 1.2.2 | The RSA vendor must issue a tax invoice, hand the tax invoice to the qualifying purchaser and may advise the purchaser: |
| i) | that the procedures for obtaining a refund on movable goods exported will depend on who exports the goods and which one of the designated commercial ports is used to exit the RSA: |
| a) | if exported by the qualifying purchaser himself via one of the designated commercial ports listed in paragraphs 1.4.1 or 1.4.2, the procedures as stipulated in paragraphs 1.3.1 and 1.3.2 are applicable; or |
| b) | if exported by the qualifying purchaser himself via one of the designated commercial ports listed in paragraph 1.4.3, the procedures as stipulated in paragraphs 1.3.1 and 1.3.3 are applicable; or |
| c) | if exported by a qualifying purchaser's cartage contractor via any of the designated commercial ports, the procedures as stipulated in paragraphs 2.3.1 and 1.3.4 are applicable; and |
| ii) | that where the movable goods consist of second-band goods and a notional input tax credit was claimed by the RSA vendor or any other person who is a connected person in relation to the RSA vendor when the goods were acquired, the refund (by the VRA) will represent only the amount of tar in excess of the notional input tax claimed. (These principles are contained in the proviso to section 11(1) read with the provisions of section 10(12) of the Act.) |
| 1.2.3 | The RSA vendor has no further responsibility with regard to the refund to be made by the VRA, other than to furnish information to SARS when called upon to do so. |