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

Regulations

Regulation made in terms of section 74(1) read with section 23(3)(b)(ii) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Registration of VAT vendors

Notice No. R. 447 of 2015

 

Notice No. R. 447

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 requirements that must be met by a person applying for registration as a vendor in terms of section 23(3)(b)(ii) of the Act.

 

 

N.M. Nene

Minister of Finance

 

 


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