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Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Part I : Administration

4. Administration of Act


(1) The Commissioner is responsible for carrying out the provisions of this Act.


(2) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.