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SARS clarifies a vendor's entitlement to claim input tax ...
· The golden rule: SARS clarifies a vendor's entitlement to claim input tax in respect of secondhand gold. Subjection to certain exceptions, the ValueAdded Tax Act, No 89 of 1991 (VAT Act) entitles a vendor to claim a notional input tax deduction in respect of secondhand goods acquired under a nontaxable supply, where such secondhand goods are acquired from a resident of the Republic .
Second hand gold jigger for sale in south africa
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