VAT Connect Issue 12 (June 2021)
[…] and Item 406.00 of that Schedule, have been amended as a consequence of the substitution of the notes to rebate item 406.00 in Schedule 4 to the Customs and Excise Act 91 of 1964 (the Customs and Excise Act). The amendment follows concerns raised in the 2019 Budget Review regarding the risk of abuse […]