Special Investigating Units and Special Tribunals Act, 1996
R 385
Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsRegulation made in terms of section 74(1) read with section 23(3)(b)(ii) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)Registration of VAT vendorsNotice No. R. 447 of 2015 |
Notice No. R. 447
29 May 2015
South African Revenue Service
In terms of section 74(1) of the Value-Added Tax Act, 1991, I, Nhlanhla Musa Nene, Minister of Finance, hereby prescribe in the Schedule hereto, the requirements that must be met by a person applying for registration as a vendor in terms of section 23(3)(b)(ii) of the Act.
N.M. Nene
Minister of Finance
