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(Part 2)

CHAPTER VI SPECIAL AUDIT 1. Application.The provisions of this chapter shall apply to the registered persons who are subject to special audit in terms of section 32A of the Act. 2. Definitions.(1) In this chapter, unless there is anything repugnant in the subject or context, (a) "Act" means the Sales Tax Act, 1990; (b) "records" mean...


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