On 10 November 2011 Sars extended an invitation to all interested parties to comment on the proposed amendment of Note 2(iii), 2(iv) and the paragraph above 27(i)(a) to Note 27(i) to Rebate Item 317.04 in Part 1 of Schedule No. 3. The amendment relates to the payment of Value-added Tax (VAT). Comment due by 24 November 2011.