Page 317 - Juta's Indirect Tax

IN 30 (3) VALUE-ADDED TAX ACT: INTERPRETATION NOTES IN 30 (3)
6.3 Movable goods conveyed by the vendor’s cartage contractor to an address in an export country
The table below lists the documentation a vendor must obtain and retain if the vendor delivers movable goods to an export depot, railway station, harbour, airport, postal service or a courier company in the Republic or the vendor’s cartage contractor takes possession of the movable goods at the premises of the vendor, from where the movable goods are exported by the cartage contractor for delivery to the recipient at an address in an export country.
Mode of transport
Documentation
Road
(a) A copy of the zero-rated tax invoice
(b) The recipient’s order or the contract between the recipient and the vendor
(c) Proof that the vendor paid the transport costs (d) Either –
(i) a copy of the relevant document to prove that the cartage contractor took possession of the movable goods from the vendor; or
(ii) a copy of the road manifest issued by the cartage contractor
(e) A copy of the proof of delivery issued by the cartage contractor that the movable goods
have been received by the recipient in the export country
(f) The customs documentation
(g) Proof of payment for the movable goods supplied to the recipient
Rail
(a) A copy of the zero-rated tax invoice
(b) The recipient’s order or the contract between the recipient and the vendor
(c) Proof that the vendor paid the transport costs (d) A copy of the rail consignment note; or if
by –
(i) wagon, a copy of the combined consignment note and wagon label issued by the rail
operator; or
(ii) container, a copy of the container terminal order or freight transit order issued by the
container operator or the rail operator
(e) The customs documentation
(f) Proof of payment for the movable goods supplied to the recipient
Sea
(a) A copy of the zero-rated tax invoice
(b) The recipient’s order or the contract between the recipient and the vendor
(c) Proof that the vendor paid the transport costs (d) A copy of the sea freight transport
document (e) The customs documentation
(f) Proof of payment for the movable goods supplied to the recipient
Air
(a) A copy of the zero-rated tax invoice
(b) The recipient’s order or the contract between the recipient and the vendor
(c) Proof that the vendor paid the transport costs
(d) A copy of the airfreight transport document
(e) The customs documentation
(f) Proof of payment for the movable goods supplied to the recipient
Post
(a) A copy of the zero-rated tax invoice
(b) The recipient’s order or the contract between the recipient and the vendor
(c) Proof that the vendor paid the postage costs
(d) Proof of receipt of the movable goods by the postal service; (e) The customs documentation
(f) Proof of payment for the movable goods supplied to the recipient
6.4 Movable goods supplied and exported by any other mode of transport (including continuous transmission commodities, for example electricity, water, fuel, gas etc)
A vendor who exports movable goods by means of any other mode of transport, for example, a pipeline or electrical transmission line, and the vendor supplying such goods is the owner of such mode of transport or is contractually liable for the full cost relating to the use of such mode of transport, may apply the zero rate to the supply of such movable goods. The Commissioner will, on application by the vendor, determine the documentary proof to be obtained and retained by the vendor including but not limited to –
• a copy of the zero-rated tax invoice;
• the export and acquittal documentation prescribed under the Customs and Excise Act as set out in the relevant Customs
policy for Continuous Transmission Commodities, the Customs and Border Management – External Policy Number SC-TR-01-02 Acquittal of Customs Declarations read with the Customs and Border Management – Annexure Number SC-TR-01-03-A06 Acquittal Document Requirements; and
• proof of payment.
7. Time period to obtain documentary proof
This paragraph makes provision for –
• the general rule with regard to the time period within which the requisite documentary proof must be obtained by the
vendor;
• certain exceptions to the general rule;
• the circumstances in which the vendor is required to make an output tax adjustment; and
• the circumstances in which the vendor would be entitled to make a subsequent adjustment in Block 18 of the VAT
return.
Juta’s IndIrect tax 2016 309