n Tax Breaks Newsletter - VAT interpretation note 30 : revised version

Volume 2006, Issue 240
  • ISSN :



Extracted from text ... IN OUR July issue we warned that exporters should sit up and take note of SARS's VAT Interpretation Note 30, which set out the documentary proof that is acceptable in instances where goods are consigned or delivered to a recipient at an address in an export country in terms of section 11(l)(a) of the VAT Act. This Interpretation Note (IN) became effective from 1 April 2005. However, Deloitte has advised us that SARS has now released Draft VAT Interpretation Note 30, Issue 2, which is intended to replace the original note once finalised. Important issues to note, says Deloitte, ..

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