Value-Added Tax Act, 1991 (Act No. 89 of 1991)
8. and 9. Export Incentive Scheme
Department of Finance Directorate
The procedures in respect of the Export Incentive Scheme which were prescribed in these provisional practice notes, are contained in Notice 397 of 1992, published on 27 April 1992 in Government Gazette No. 13949.
See the Regulations.