First Registration.
27/09/1991
Query
Whether a period of grace could be granted in the requirement to register, to sectors which previously had been exempt from VAT.
Decision
A period of grace has been granted to allow the sectors concerned to register for VAT for the first time. These decisions were made on 27/09/91 & 02/01/96
Value Added Tax
Section 8, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/259 & A/397