Page 38 - Chapter 32 - VAT Part 1
P. 38

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



    :       M ov ab le goods delivered to address in export


    country


             (overseas)


    :       ev 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 is   o wn luggage or


                            :      h is  o wn transport




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


                           SAICA Legislation handbook p. 645
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