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Legal Counsel – Preparation of Legislation – Explanatory Memoranda 2026

Legal Counsel – Preparation of Legislation – Explanatory Memoranda 2026

25 August 2026 – Value-Added Tax Act, 1991

  • Explanatory Memorandum – Amendments to the Regulations issued in terms of Section 74(1) Read with Paragraph (d) of the Definition of “Exported” in Section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991)