Draft Section 22(3) of the VAT Act

20 March 2024

Dear Members

Attached a draft Binding General Ruling regarding Section 22(3) of the VAT Act for your attention and comment.

Comments to reach me (This email address is being protected from spambots. You need JavaScript enabled to view it.) by close of business on the 12th of April.

Take care,
René Bekker
Chief Operating Officer

  Draft Binding General Ruling: Section 22(3) of the VAT Act 89 of 1991