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In the May 2008 issue of Tax Breaks, we reported that the South African Revenue Service (SARS) had greatly simplified the process required to obtain a VAT number. In order to give effect to this new simplified process, SARS introduced an updated VAT101e registration form, but according to the VAT division of accounting firm Deloitte, SARS also indicated that persons have to provide certain information and documents when submitting the registration form.
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