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This is referred to as recipient created invoicing or self-invoicing. they are registered before being allowed to apply this method of invoicing. Examples of industries and transactions where approval is likely to be granted in terms of the above criteria are farmers sub-contractors commission agents licensees under No. 2 dated 25th September 1991. SARS has ruled in terms of section 20 7 of the VAT Act and Practice Note 2 dated 25 September 1991 that if certain criteria are met it will not be...
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