Page 38 - Chapter 32 VAT Part 1
P. 38

10.1.1. Direct exports [def par (a) and s 11(1)(a)(i)]]



    :       M o v a b le goods delivered to address in export

    country


             (overseas)



    :       e v i denced by documentary proof

             ito Interpretation Note No. 30




    :       w ill be subject to VAT at a zero rate.



    :       S upplier exports via…


                            :      h i s   o wn luggage or


                            :      h i s   o wn transport




                            :      m a y a lso use cartage contractors 11(3)


                           SAICA Legislation handbook p. 645
   33   34   35   36   37   38   39   40   41   42   43