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

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