Value-Added Tax Act, 1991 (Act No. 89 of 1991)
Regulations made in terms of section 74(1) read with section 23
Registration of VAT vendors
In this regulation, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Act, bears the meaning so assigned and the following terms have the following meaning:
means the Value-Added Tax Act, 1991 (Act No. 89 of 1991).