MERV, or Minimum Efficiency Reporting Value, in
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According to an African News Agency (ANA) report published shortly after SARS tender announcement, van der Merwe had criticized that the revenue agency was attempting to implement a system in 12 months that has taken the EU and Ghana more than four years of consultation and trials to achieve. He had also pointed out SARS intent to appoint a single service provider for an unprecedented eight years to implement a system that would impact wholesalers, retailers, distributors, and manufacturers at significant cost and without consulting the value chain stakeholders
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