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Commentary

Supplies by non-taxable persons (South Africa)

48 South Africa

A non-taxable person is any legal or natural person that is not VAT registered in South Africa or is not required to be registered for VAT. These generally fall into one of four categories:

  1. Ìý

    •ÌýÌýÌýÌý persons making supplies that would be taxable but whose turnover is below the VAT registration

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