Value-Added Tax Act, 1991 (Act No. 89 of 1991)
Export Incentive Scheme
For the purposes of The Export Incentive Scheme (The Scheme), any word or expression to which a meaning has been assigned in the Act, bears the meaning so assigned thereto, and, unless the context otherwise indicates--
means the Commissioner for the South African Revenue Service;
"designated commercial port"
means a place of exit from the Republic which has been designated by the Commissioner as an exit point from the Republic (see paragraph 1.4);
means the premises of a qualifying purchaser's cartage contractor;
means a qualifying purchaser as defined in paragraph 1.1 of The Scheme; and
"qualifying purchaser's cartage contractor"
means a person who is registered under the Act as a vendor, transport being its main activity, and who has been engaged by the qualifying purchaser for a consideration in money to transport and deliver the movable goods to him at an address in an export country. For the purposes of The Scheme, qualifying purchaser's cartage contractor includes couriers and freight forwarders;
means goods consisting of any aircraft, ship or other vessel, motor cycle or other vehicle, caravan or trailer in respect of which any form of registration is required under any law in force in the Republic or any similar law in force in an export country;
means the Republic;
means a person registered in terms of the Act;
means the South African Revenue Service;
means tax levied in terms of section 7(1) of the Act;
means the tax chargeable in terms of the Act;
means a tax invoice as prescribed in section 20 of the Act;
means the Value-Added Tax Act, 1991 (Act No. 89 of 1991);
means a VAT refund administrator appointed by the Commissioner to administer the refund of tax in terms of Part One of The Scheme;
means the rate of tax levied in terms of section 11(1) of the Act.
[The above-mentioned definitions are printed in Green Text in The Scheme.]
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