- Value Added Tax Act (89/1991): Amendment (Gazette No. 17145 – Regulation 157)1.41 MB
By the power vested in him by section 74(3)(a) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), Pravin Jamnadas Gordhan, Minister of Finance hereby makes the following amendment to item no. 407.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, (Act No. 89 of 1991), to further regulate the exemption from value-added tax on the importation of goods by immigrants, tourists, returning residents and other passengers, for their personal use.
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