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Section 20A: Use of electronic fiscal device

Value Added Tax Act · PART VA: ELECTRONIC FISCAL DEVICE

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

20A. Use of electronic fiscal device (1) The Director-General may, for the purpose of this Act, require any person to use an electronic fiscal device to record any matter or transaction which may affect the liability to tax of that person. (2) The electronic fiscal device shall be of such type, description and usage as may be prescribed. [S. 20A inserted by s. 69 (d) of Act 11 of 2018 w.e.f. 9 August 2018.]

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