Value-Added Tax Act, 1991 (Act 89 of 1991)
R 385
person
means any natural person, partnership or trust, and includes -
| a) | any organ of state as defined in section 239 of the Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996); |
| b) | any company incorporated or registered as such under any law; |
| c) | any body of persons corporate or unincorporate; |
