Implementation of Geneva Conventions Act, 2012
R 385
Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsRegulations made in terms of section 74(1) read with section 23Registration of VAT vendors1. Definitions |
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:
"the Act"
means the Value-Added Tax Act, 1991 (Act No. 89 of 1991).
