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
17. Government agreements
Notwithstanding anything to the contrary in these regulations, a qualifying purchaser shall not be entitled to receive a refund of tax contemplated in these regulations where the Government of the Republic has entered into an agreement with the government of any other country in terms of which the tax to be refunded to a qualifying purchaser, in respect of the export of movable goods from the Republic, is to be paid directly to the Government of that other country.