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n Without Prejudice - Voluntary VAT registration made easy : tax

Volume 14, Issue 7
  • ISSN : 1681-178X
USD

 

Abstract

On May 19 the South African Revenue Service (SARS) published a draft regulation in terms of s74(1) read with s23(3)(b)(ii) of the Value-Added Tax Act ( 89 of 1991). The regulation sets out the requirements that must be met by a person applying voluntarily for registration as a "vendor" in terms of s23(3) b)(ii).

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/content/jb_prej/14/7/EJC158647
2014-08-01
2016-12-09

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