Interpretation Note 49 (Issue 2) – Documentary proof required to substantiate a vendor’s entitlement to input tax or a deduction

This Note provides guidelines on the documentary proof that must be obtained and retained under section 16(2) of the VAT Act to substantiate a vendor’s entitlement to “input tax” as defined in section 1(1), or a deduction as contemplated in section 16(3)(c) to (n).

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