VAT Practice Note No 10
DUE DATE FOR PAYMENT OR SUBMISSION OF A RETURN
Where the due date for any payment or for the submission of any return in terms of the Value Added Tax Act, 2001 falls on a Saturday, Sunday or Public Holiday, the due date shall be the last previous working day.
ISSUED BY THE DIRECTOR OF VALUE ADDED TAX
Date of issue: _______________ Effective date: 1 July 2002
[Practice notes main page] [Calculation of VAT due in casino operations (note1)] [Input tax disallowed on passenger vehicles (note 2)] [Tourism services and entertainment costs (note 3)] [Divisional registration (note 4)] [Input tax deduction rules (note 5)] [Deferral of tax on imports of goods (note 6)] [Fringe benefits (note 7)] [ Zero rating (note 8)] [Input tax deduction iro. second-hand goods (note 9)] [Uplift for insurance/freight in valuing imports (note 11)] [Forreign currency conversion (note 12)]