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Upon registering for Value-Added Tax (“VAT”), persons are allocated VAT periods, as determined by the Commissioner, as either Category A or Category B which consists of two calendar months ending on the last day of the second month (s23(2)(b) of the Value-Added Tax Act 10 of 2000).
For example, a Category A VAT vendor will have return periods ending on the last day of January, March, May, etc.; whereas a Category B VAT vendor will have return periods ending on the last day of February, April, June, etc.
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