Interpretation Note 30 (IN30) – The supply of movable goods as contemplated in section 11(1)(a)(i) read with paragraph (a) of the definition of “exported” and the corresponding documentary proof Posted on October 27, 2018December 8, 2018 by admin_kmos
Interpretation Note 31 (IN31) (v5) – Documentary proof required for the zero-rating of goods and services Posted on October 27, 2018August 5, 2026 by admin_kmos
Interpretation Note 39 (IN39) – VAT treatment of public authorities and grants Posted on October 27, 2018December 8, 2018 by admin_kmos
Interpretation Note 40 (IN40) – VAT treatment of the supply of goods and/or services to and/or from a customs controlled area of an industrial development zone Posted on October 27, 2018November 10, 2018 by admin_kmos
Interpretation Note 41 (IN41) – Application of the VAT Act to the gambling industry Posted on October 27, 2018December 8, 2018 by admin_kmos
Interpretation Note 42 (IN42) – The supply of goods and/or services by the travel and tourism industry Posted on October 27, 2018December 8, 2018 by admin_kmos
Interpretation Note 52 (IN52) – Approval to end a tax period on a day other than the last day of a month Posted on October 27, 2018November 11, 2018 by admin_kmos
Interpretation Note 57 (IN57) – Sale of an enterprise or part thereof as a going concern Posted on October 27, 2018December 8, 2018 by admin_kmos
Interpretation Note 61 (IN61) – Remission of interest in terms of section 39(7)(a) Posted on October 27, 2018November 11, 2018 by admin_kmos
Interpretation Note 68 (IN68) – Provisions of the Tax Administration Act, 2011, that did not commence on 1 October 2012 under Proclamation No. 51 (GG 35687) Posted on October 27, 2018 by admin_kmos