IDZ operator definition

IDZ operator. ] ‘ SEZ operator’ means an operator defined in section 1 of the Special Economic Zones Act;”.
Sample 1
IDZ operator means the holder of a valid IDZ operator permit granted by the Minister of Trade and Industry;
Sample 1
IDZ operator means a company holding a valid IDZ operator permit.
Sample 1

Examples of IDZ operator in a sentence

  • Based on the above, the supply of movable goods in terms of a sale or instalment credit agreement to a customs controlled area enterprise or an Industrial Development Zone (IDZ) operator is subject to VAT at the zero rate, subject to, amongst others, the goods being delivered by a registered cartage contractor whose “main activity” is that of transporting of goods.

  • UK Finance hence perceives there would be value in HMT exploring how the same outcomes could be achieved through a more integrated set of rules.

  • The term “an IDZ operator” should be defined in the VAT Act.(SAICA) The term IDZ operator is defined in the VAT Act and refers to the definition in the Customs and Excise Act, 1964 (Act No. 91 of 1964).

  • In its application for an IDZ operator permit in terms of the amended Regulations in February 2007, the first respondent deals pertinently with the applicants’ properties and indicates that these are properties over which it is still to gain and exercise control.

  • CLAUSE 115 Value-Added Tax: Amendment of section 18 of the Value-Added Tax, 1991 The proposed amendment is consequential upon the insertion of section 11(1)(mA) to the VAT Act, where a vendor supplies fixed property, or the right to use or the granting of permission to use fixed property under any rental agreement or any other agreement at the zero rate to a registered vendor (i.e. a CCAE or an IDZ operator) in a customs controlled area (see clause 107(c)).

  • The CCAE or the IDZ operator must make an output tax adjustment in the same tax period in which the goods were acquired.

  • In addition, the CCAE or IDZ operator must make an output tax adjustment where goods or services are not acquired wholly for consumption, use or supply in the course of making taxable supplies within a customs controlled area.

  • In passing it was argued on behalf of the applicants that the definition of “permit” in Regulation 1 of the Amended Regulations as read with Regulations 70(e) makes it clear that the granting of a permit to an IDZ operator is contractual in nature in terms of which the fourth respondent or his Department contracts for the procurement of goods and services.

  • The proposed amendment is to clarify that the zero-rating will only apply to movable goods used in a customs controlled area by a customs controlled area enterprise or an IDZ operator.

  • The zero rating therefore only applies when the movable goods are supplied to a CCAE or IDZ operator.

Related to IDZ operator

  • Non-Operator means a party other than the operator;

  • train operator means any person who is authorised to act as the operator of a train by a licence under section 8 of the Railways Act 1993.

  • Operator means the operator of an internet website, online service, online application, or mobile application with actual knowledge that the site, service, or application is used for K–12 school purposes. Any entity that operates an internet website, online service, online application, or mobile application that has entered into a signed, written agreement with an LEA to provide a service to that LEA shall be considered an “operator” for the purposes of this section.

  • Storage operator means a person holding or applying for a permit.

  • tour operator means an organiser or retailer, other than the carrier, within the meaning of Article 2(2) and (3) of Directive 90/314/EEC;

  • economic operator means any natural or legal person or public entity or group of such persons and/or entities which offers the execution of works and/or a work, the supply of products or the provision of services on the market;

  • Network Operator means the network operator who operates the wireless network of networks to which the SIM Cards are connected.

  • Market Operator means a person or persons who manages and/or operates the business of a regulated market. The market operator may be the regulated market itself;

  • Terminal operator means a person who owns, operates, or otherwise controls a terminal.

  • Meter Operator means a party appointed for the purposes of the BSC, to:

  • Amateur radio operator means a person licensed by the Federal Communications Commission to engage in private and experimental two-way radio operation on the amateur band radio frequencies.

  • DRIVER / OPERATOR means an individual possessing sound mental and physical health who must be in possession of an appropriate professional Driving License and

  • Licensed Operator : means any person who holds a licence granted and in force under the Law;

  • the Operator means a person holding a Licence to operate Private Hire Vehicles issued pursuant to Section 55 of the Local Government (Miscellaneous Provisions) Act 1976.

  • Property Manager means an entity that has been retained to perform and carry out at one or more of the Properties property-management services, excluding persons, entities or independent contractors retained or hired to perform facility management or other services or tasks at a particular Property, the costs for which are passed through to and ultimately paid by the tenant at such Property.

  • Cable Operator means any Person or group of Persons who provides Cable Service over a Cable System and directly or through one or more affiliates owns a significant interest in such Cable System; or who otherwise controls or is responsible for, through any arrangement, the management and operation of such a Cable System.

  • co-operative means a co-operative registered in terms of section 7 of Cooperatives Act, 2005 (Act No. 14 of 2005)

  • Generator Operator means the Person that Operates the Generating Facility and performs the functions of supplying electric energy and interconnected operations services within the meaning of the NERC Reliability Standards.

  • Warehouse operator means a person engaged in the business of operating or controlling a warehouse for the storing, shipping, handling or processing of agricultural products, but does not include an incidental warehouse operator.

  • aircraft operator means a person that operated at least 729 commercial air transport flights departing from Union airports in the reporting period or, where that person may not be identified, the owner of the aircraft;

  • airport operator A natural or legal person authorized to manage or operate an airport. “Airport Tax” It is the amount charged to a Passenger for the use of the airport facilities that can be collected by THE CARRIER with prior authorization, either on the ticket or at each airport, and must be paid by the Passenger. “Airway Ticket or Ticket” (GENERAL DEFINITION). It is the document issued by THE CARRIER or its Authorized Agent as written proof of the transportation agreement. The term that will be used in this Agreement is ticket.

  • Owner/operator means the owner(s), operator(s), lessor(s), lessee(s) and/or supervisor(s) of an air contaminant source and/or a person authorized to represent such person(s).

  • independent operator means undertakings other than authorised dealers and repairers which are directly or indirectly involved in the repair and maintenance of vehicles, in particular repairers, manufacturers or distributors of repair equipment, tools or spare parts, publishers of technical information, automobile clubs, roadside assistance operators, operators offering inspection and testing services, operators offering training for installers, manufacturers and repairers of equipment for alternative fuel vehicles;

  • Gatherer As defined in the preamble of this Agreement.

  • ISA Manager means Investec Bank plc.

  • food business operator means the natural or legal persons responsible for ensuring that the requirements of food law are met within the food business under their control;