12 April 1996

South African Revenue Service Directorate

The following rulings, which have not previously been withdrawn and which relate to matters applying to the taxable or non-taxable nature of any supply of goods or services by any person or to the importation of goods by any person (including any decision as the applicability of any exemption or rate of zero per cent) or to the deductibility or non-deductibility of tax in terms of section 16(3) of the under-mentioned Acts in respect of the supply to any person of goods or services or the importation of goods by any person are hereby withdrawn:

Provided that any such ruling may be re-instated if application for such reinstatement is made in writing on or before 1 May 1996 to the Commissioner for Inland Revenue referred to in paragraph (b);