VAT 413 Guide for Estates

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VAT 413 Guide for Estates

• 30 March 2015
• VAT
• SARS

Important:

This article is based on tax law for the tax year ending 28 February 2016.

Author: SARS

SARS published an updated VAT 413 Guide for Estates on the 27th of March 2015. This guide withdraws the previous VAT 413 guide effective from 27 March 2015.

The information in this guide is based on the VAT legislation (as amended) as at the time of publishing up to and including: 

• The Taxation Laws Amendment Act No. 43 of 2014 which was promulgated on 20 January 2015 (as per GG 38405); 
• The TA Act No. 28 of 2011 which was promulgated on 4 July 2012 (as per GG 35491); and 
• The Tax Administration Laws Amendment Act No. 44 of 2014 which was promulgated on 20 January 2015 (as per GG 38406).

Please click here to access the updated VAT 413 Guide for Estates. 

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