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

Part III - Registration

26. Liabilities not affected by person ceasing to be vendor

 

The obligations and liabilities under this Act or the Tax Administration Act of any person in respect of anything done, or omitted to be done, by that person while that person is a vendor shall not be affected by the fact that that person ceases to be a vendor, or by the fact that, being registered as a vendor, the Commissioner cancels that person's registration as a vendor.