Acts Online
GT Shield

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


Export Incentive Scheme

Part One: Procedures for Granting of Refunds of Tax to Qualifying Purchasers Residing in or Conducting Business in Export Countries

1.6 Commission in Respect of Refunds


The V1PA will deduct a commission from the tar refundable to the qualifying purchaser to cover the administration costs of The Scheme. In terms of the tender the commission will be calculated at a rate of 1,5 per cent of the VAT inclusive price, with a minimum charge of R10 and a maximum charge of R250 per refund.