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