BINDING GENERAL RULING 52

Issue

This binding general ruling extends the time periods to export movable goods, apply for a refund from the VAT Refund Administrator, and obtain the relevant documentary proof of export, as stipulated in the Export Regulations and IN 30 respectively.

Facts

The Export Regulations and IN 30 respectively prescribe the time periods to export movable goods, apply for a refund from the VAT Refund Administrator and obtain the relevant documentary proof of export.

The Export Regulations and IN 30 allow for an extension of the aforementioned time periods where these periods cannot be met, because of circumstances beyond the control of the qualifying purchaser or the vendor. These circumstances include a natural or human-made disaster, and a serious illness of the vendor, qualifying purchaser, or the person duly authorised to represent the qualifying purchaser.

In light of the COVID-19 pandemic, and the measures put in place by the President of South Africa, regarding the pandemic, qualifying purchasers and vendors will have a difficulty in meeting the aforementioned prescribed time periods set out in the Export Regulations and IN 30 respectively. This situation is considered to be beyond the control of the vendor, qualifying purchaser, or the person duly authorised to represent the qualifying person, as contemplated in the Export Regulations and IN 30 respectively.

Ruling

This ruling constitutes a Binding General Ruling under section 89 of the Tax Administration Act, No. 28 of 2011 insofar as it applies to direct and indirect exports as set out hereunder, and applies from the date of its issue until it is withdrawn, amended, or the relevant legislation is amended.

This ruling only applies to supplies of movable goods in respect of which, at the date of issue of this ruling, the original prescribed timelines referred to in the Export Regulations and IN 30 respectively, have not yet been exceeded.

Indirect exports:

• Time period to export movable goods under Part One –
  The time period prescribed under Regulation 3(a) of the Export Regulations to export movable goods is extended by an additional three months.

• Time period to apply for a refund under Part One –
  The time period to apply for a refund prescribed in Regulation 3 of the Export Regulations, is extended to six months from the date of export, in respect of the circumstances contemplated in Regulation 6(a) of the Export Regulations.

• Time period to export movable goods under Part Two Sections A and B –
  The time period to export movable goods prescribed under Regulation 15(1) and (2)(a) to (e) of the Export Regulations, is extended by an additional three months.

Direct exports:

• Time period to export movable goods under direct exports –
  The time period prescribed in paragraph 5 of IN 30, to export movable goods, is extended by an additional three months.