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    Guidelines and Commentary for Co-operation in Excise Taxes in the SADC Region - English

    Disclaimer: The Guideline contained in this document have been produced for the use tax officials in the SADC region to inform efforts towards regional cooperation in taxation and related matters as mandated by the SADC Protocol on Finance and Investment. Nothing in this document replaces, supersedes or supplements any legislation, policy or administrative practice in any Member State and no reliance should be placed upon its contents in this regard. Nothing in this document should influence or be cited by any person with regard to their obligations or compliance with any legal requirements. Similarly, no reliance should be placed on the accuracy or completeness of any of the contents of this document in any respect. If reliable information is required by any person on any issues contained in or pertaining to this document, this should be sought through official channels in the Member States.