Section 27F: Records

Value Added Tax Act · PART VIB: VAT RELATING TO SMALL ENTERPRISE

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.

27F. Records A small enterprise shall keep records in such form and manner as the Director-General may approve. [S. 27F inserted by s. 53 (h) of Act 9 of 2015 w.e.f. 1 July 2015.]