This is an AI-generated summary of a selected monitored public legal source and may omit context. It is general information only, not legal advice, and is not a substitute for reading the source or consulting an attorney.
AI summary
The notice says the Minister of Finance has made regulations under section 74(1) of the Value-Added Tax Act, 1991. It publishes amendments to the regulations issued under section 74(1) read with paragraph (d) of the definition of “exported” in section 1(1) of the Act, and amends regulation 8.
This may be relevant to VAT regulation monitoring and to parties following changes to the export-related regulations.
Evidence from source
I, Enoch Godongwana, Minister of Finance, by virtue of 74(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), hereby make the regulations as set out in the Schedule hereto.
Supports: plain_summary sentence 1
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), are hereby published.
Supports: plain_summary sentence 2