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Tax Alert-Withholding VAT

Government listens to compliant tax payers and scraps withholding VAT

In a bid to harmonise the administration procedures in the various tax laws, the Tax Procedure Act (TPA) was enacted with effect from 19 January 2016. The provisions governing the appointment of withholding Value Added Tax (WH VAT) agents and the administration of WH VAT were among the provisions deleted from the VAT Act, 2013.