Page 326 - Juta's Indirect Tax

IN 31 (3) VaLue-added tax act: InterPretatIOn nOtes IN 31 (3)
E
Insuring or the arranging of the insurance or the arranging of the international transportation of passengers or goods [s 11 (2) (d)]
(a) The vendor’s copy of the zero-rated tax invoice or a document issued in terms of section 20 (7) or 21 (5), whichever is applicable;
(b) A copy of the insurance or transport contracts;
(c) In the case of the arranging of international transportation of goods or passengers, proof that the underlying transport
service was zero-rated; and
(d) Proof of payment.
F
Certain services comprising the transport of goods or any ancillary transport services supplied directly to a person who is not a resident of the Republic and not a vendor
[s 11 (2) (e)] (see also paragraphs 3.2 and 4.2 of PN10)
(a) The vendor’s copy of the zero-rated tax invoice;
(b) The recipient’s order or the contract between the recipient
and the vendor;
(c) Written con rmation from the recipient that the recipient is
not a resident of the Republic and not a vendor for South
African VAT purposes;
(d) Proof of payment; and
(e) In the case of services comprising the transport of goods
but excluding ancillary transport services –
(i) the applicable SARS Customs proof of export, proof
of import or proof of transhipment document; and (ii) a copy of the transport document.
G
Services supplied directly in connection with land or improvements to land in an export country [s 11 (2) (f)]
(a) The vendor’s copy of the zero-rated tax invoice;
(b) The recipient’s order or the contract between the recipient and the vendor, con rming that the land is situated in an
export country; and
(c) Proof of payment.
H
Services supplied that relate to [s 11 (2) (g)]:
(a) movable property situated in an
export country [s 11 (2) (g) (i)]; or
(b) certain movable goods temporarily admitted into the Republic from an export country [s 11 (2) (g) (ii)] [see
also s 11 (1) ((b)],or
(c) movable goods supplied to a ‘foreign-
going ship’ or a ‘foreign going aircraft’ for use or consumption in such ship or aircraft [s 11 (2) (g) (iii)]; or
d) repair, maintenance, cleaning or re- conditioning of a ‘foreign-going ship’ or a ‘foreign-going aircraft’[s 11 (2) (g) (iv)]
(a) The vendor’s copy of the zero-rated tax invoice;
(b) The recipient’s order or contract between the recipient and
the vendor;
(c) Proof of payment; and
(d) Section 11 (2) (g) (i):
Con rmation from the recipient that the movable property was situated in an export country at the time that the services were rendered, if this is not stated in the order or contract; or
(e) Section 11 (2) (g) (ii):
(i) In respect of goods entered under Item No’s
470.02/00.00/01.00 and 470.02/00.00/.02.00 in paragraph 8 of Schedule 1:
the SARS Customs Declaration evidencing the temporary import as well as the corresponding release noti cation; or
(ii) In respect of goods entered under all the other Item No’s under Item No’s 470.00 or 480.00 in paragraph 8 of Schedule 1:
the import or removal documentation, as prescribed in terms of the Customs and Excise Act No. 91 of 1964 re ecting the temporary admittance of the goods into the Republic; or
(f) Section 11 (2) (g) (iii):
The records as set out under section 11 (1) ((a)(i) read with paragraphs ((b) or ((c) of the de nition of ‘exported’ in section 1 (1) [see Table A, Item B]; or
g) Section 11 (2) (g) (iv):
Particulars of the foreign-going aircraft/foreign-going ship (i.e. make/type, name, registration number and country of registration) furnished by the recipient, where not stated in the recipient’s order or contract between the recipient and the vendor.
318 Juta’s IndIrect tax 2016