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

Notices

Public Notice in terms of Section 20(5B) of the Act prescribing the particulars that a Tax Invoice must contain if the Supply by a Vendor relates to any Enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the Definition of "Enterprise" in Section 1(1) of the Act

Notice No. 1583 of 2021

 

Notice No. 1583

10 December 2021

GG 45616

South African Revenue Service

 

In terms of section 20(5B) of the Value-Added Tax Act, 1991, I, Edward Christian Kieswetter, Commissioner for the South African Revenue Service, hereby prescribe, in the Schedule hereto, the particulars that a tax invoice must contain if the supply by a vendor relates to any enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the definition of “enterprise” in section 1(1) of that Act.

 

 

I Shaik

Acting Commissioner for the South African Revenue Service