| (1) |
The vendor must obtain and retain— |
| (a) |
a copy of the zero-rated tax invoice issued to the qualifying purchaser. In the case of the supply consisting of second-hand goods on which input tax as contemplated in paragraph (b) of the definition of "input tax" in section 1(1) of the Act was or may be deducted by the vendor or any other person who is a connected person in relation to the vendor when the goods were acquired, the vendor must ensure that the tax invoice complies with the provisions of section 20(4) of the Act; |
| (b) |
a copy of the qualifying purchaser's— |
| (i) |
passport including those pages reflecting the qualifying purchaser's name, passport number and country of residence. Where the qualifying purchaser or in case the qualifying purchaser is not a natural person, the person duly authorised to represent the qualifying purchaser was in the Republic at the time of purchase, the passport must also include those pages reflecting an endorsement— |
| (aa) |
reflecting entry into the Republic; and |
| (bb) |
reflecting exit from the Republic; |
| (ii) |
trading license or any other equivalent document acceptable to the Commissioner proving that the business is conducted in an export country as well as the letter of authorisation and a copy of the authorised person's passport; or |
| (c) |
the qualifying purchaser's order or the contract between the vendor and the qualifying purchaser; |
| (d) |
proof of payment in respect of the movable goods supplied to the qualifying purchaser. Proof of payment must, where applicable, be in compliance with the SARB requirements; |
| (e) |
proof of delivery of the movable goods to the agent's premises; |
| (f) |
a statement from the agent as contemplated in paragraph 12(3)(b)(v)(cc); and |
| (g) |
confirmation of the proof of export from the agent. |
| (2) |
The agent must obtain and retain— |
| (a) |
a copy of the agreement between the agent and the qualifying purchaser in terms of which the agent is appointed by the qualifying purchaser for the purposes contemplated in paragraph 12(4)(b)(i) or confirmation of such agreement and appointment; |
| (b) |
proof of registration as a licensed remover of goods in bond; |
| (c) |
proof of import of the movable goods into the export country or proof of delivery of the movable goods to the qualifying purchaser or its customer in the export country; |
| (d) |
a copy of the inventory reconciliation contemplated in paragraph 12(4)(b)(viii); |
| (e) |
the "proof of export". |
| (3) |
The manufacturers of lubricating oils and greases as contemplated in paragraph 12(9) must obtain and retain— |
| (a) |
a copy of the zero-rated tax invoice issued to the qualifying purchaser. In the case of the supply consisting of second-hand goods on which input tax as contemplated in paragraph (b) of the definition of "input tax" in section 1(1) of the Act was or may be deducted by the vendor or any other person who is a connected person in relation to the vendor when the goods were acquired, the vendor must ensure that the tax invoice complies with the provisions of section 20(4) of the Act; |
| (b) |
a copy of the qualifying purchaser's trading license or any other equivalent document acceptable to the Commissioner proving that the business is conducted in an export country as well as the letter of authorisation and a copy of the authorised person's passport; |
| (c) |
the qualifying purchaser's order or the contract between the vendor and the qualifying purchaser; |
| (d) |
proof of payment in respect of the movable goods supplied to the qualifying purchaser. Proof of payment must, where applicable, be in compliance with the SARB requirements; |
| (e) |
the "proof of export". |
3 Note that all documentation must be kept or retained as contemplated in section 30 of the TA Act read with public notice GN 787 published in GG 35733 of 1 October 2012.
Administration of Estates Act, 1965
