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


Regulations issued in terms of section 74(1) read with paragraph (d) of the definition of "exported" in section 1(1) of the Value Added Tax Act, 1991

VAT Export Regulations

Part Three

14. Introduction


This Part of these regulations sets out the time periods within which movable goods must be exported from the Republic, the party responsible for exporting the goods as well as the time periods within which the required documentary proof must be obtained.