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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

Notice No. R. 446 of 2015


Notice No. R. 446

29 May 2015


South African Revenue Service


In terms of section 74(1) of the Value-Added Tax Act, 1991, I, Nhlanhla Musa Nene, Minister of Finance, hereby prescribe in the Schedule hereto, the continuous and regular activities for purposes of section 23(3)(d) of the Act.



N.M. Nene

Minister of Finance