To be used for registrable and non-registrable goods.
A vendor deducting notional input tax on moveable second-hand goods must ensure that all the information required in terms of section 20(8) of the
Value-Added Tax Act, No. 89 of 1991 (VAT Act), is furnished by the owner supplying the goods, and must be attached to this declaration.
This declaration as well as the relevant attachments must be retained by the vendor deducting notional input tax.
Source: gov.za
