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Commentary

Refunds of VAT to non-South African businesses (South Africa)

48 South Africa

Foreign businesses that incur South African VAT on the acquisition of goods in South Africa may be able to claim a refund of this VAT from the South African VAT Refund Administrator (VRA) provided certain conditions are met:

  1. Ìý

    •ÌýÌýÌýÌý The purchaser must be a qualifying purchaser

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