| (1) |
The vendor supplying the movable goods must obtain and retain— |
| (a) |
a copy of the zero-rated tax invoice issued to the qualifying purchaser. In the case of the supply consisting of second-hand goods on which input tax as contemplated in paragraph (b) of the definition of "input tax" in section 1(1) of the Act was or may be deducted by the vendor or any other person who is a connected person in relation to the vendor when the goods were acquired, the vendor must ensure that the tax invoice complies with the provisions of section 20(4) of the Act; |
| (b) |
a copy of the qualifying purchaser's— |
| (i) |
passport including those pages reflecting the qualifying purchaser's name, passport number and country of residence. Where the qualifying purchaser or in the case where the qualifying purchaser is not a natural person, the person duly authorised to represent the qualifying purchaser was in the Republic at the time of supply, the passport must also include those pages reflecting an endorsement— |
| (aa) |
reflecting entry into the Republic; and |
| (bb) |
reflecting exit from the Republic; |
| (ii) |
trading license or any other equivalent document acceptable to the Commissioner proving that the business is conducted in an export country as well as the letter of authorisation authorising the person to represent the qualifying purchaser and a copy of the authorised person's passport; or |
| (iii) |
in the case of a foreign diplomat, passport and a letter from the relevant diplomatic or consular mission stating that he or she is departing from the Republic permanently; |
| (c) |
the qualifying purchaser's order or the contract between the vendor and the qualifying purchaser; |
| (d) |
proof of payment in respect of the movable goods supplied to the qualifying purchaser. Proof of payment must, where applicable, be in compliance with the SARB requirements; |
| (e) |
proof of delivery of the movable goods to a designated harbour or airport; |
| (f) |
the export documentation prescribed under the Customs and Excise Act; and |
| (g) |
the following additional documentation in the event that the provisions of subparagraph 8(2)(d) apply— |
| (i) |
proof of delivery of the movable goods to the vendor responsible for the further processing, repair, improvement, manufacture, assembly or alteration; |
| (ii) |
a statement from the vendor responsible for the further processing, repair, improvement, manufacture, assembly or alteration containing— |
| (aa) |
the invoice number and the date of issue of the tax invoice by the vendor responsible for the further processing, repair, improvement, manufacture, assembly or alteration to the qualifying purchaser for the services rendered or the contract for services rendered entered into by the aforementioned vendor and the qualifying purchaser; |
| (bb) |
confirmation that the movable goods supplied by the vendor and delivered to the qualifying purchaser have been used in the further processing, repair, improvement, manufacture, assembly or alteration of the movable goods; |
| (cc) |
details of the export documentation prescribed under the Customs and Excise Act, for example the export declaration's MRN and LRN reference numbers; |
Provided that where the movable goods are exported by means of a pipeline or electrical transmission line, the Commissioner will, on application by the vendor, determine the documentary proof to be obtained and retained by the vendor including but not limited to—
| (i) |
the export documentation prescribed under the Customs and Excise Act; |
| (iii) |
proof of payment which must, where applicable, be in compliance with the SARB requirements. |
1 Note that all documentation must be kept or retained as contemplated in section 30 of the TA Act read with public notice GN 787 published in GG 35733 of 1 October 2012.
Housing Development Agency Act, 2008
