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 One : Procedures for granting of refunds of Tax to qualifying purchasers residing in or conducting business in export countries
7. Commission in respect of refunds
The VRA will deduct a commission, as agreed between the VRA and the Commissioner, from the tax refundable to the qualifying purchaser.
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Banks Act, 1990