VAT and sales tax and to make provision for mutual assistance on matters such as effective revenue collection. 9. State Parties shall identify and explore areas of possible co-ordination and co-operation in the formulation of policy on, and the administration of, VAT and sales tax. 10. State Parties shall take such steps as are necessary to harmonise their VAT regimes and shall: (a) set minimum standard VAT rates; and (b) harmonise, over time, the application of zero-rating and VAT exemption of goods and services. ARTICLE 7 SETTLEMENT OF DISPUTES 1. State Parties shall develop mechanisms and procedures for the settlement of tax disputes between State Parties, including the establishment of a SADC body for the settlement of such tax disputes. 2. Until such time as the mechanisms and procedures for the settlement of tax disputes between State Parties are developed, and the SADC body for the settlement of such tax disputes is established, as envisaged in paragraph 1, State Parties shall settle any dispute or difference arising from the interpretation, application or implementation of this Annex 3 in accordance with Article 24 of the Protocol. 50