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[FAQ] Input tax on the acquisition of courtesy mot...

A taxpayer operates an auto body repair shop. He purchased vehicles under lease agreements. Is there...


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[FAQ] Input tax on capital equipment acquired befo...

A company registered in 2016 and bought capital equipment. The equipment was fully written-off for i...


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[FAQ] VAT on fuel charged by a logistics company

Can a logistics company split its charges to customers on its tax invoices into two different compon...


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[FAQ] The tax implication of money received to pre...

The company started an initiative whereby they prepare meals and distribute it to people in need. Th...


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[FAQ] VAT on the export of second-hand goods

Can second-hand goods be exported at zero-rate of VAT?


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[FAQ] Electronic services supplied to non-resident...

A South African VAT vendor supplies online advertising, advertising space via Google and Facebook an...


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Wenco International Mining Systems Ltd and Another...

Value-added tax; sections 1(1), and section 11(2)(k) and (o); whether VAT Ruling issued by Commissio...


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[FAQ] VAT registration of a Homeowners Association

Is a Homeowners Association (“HOA”) obliged to register as a VAT vendor if it sells electricity to i...


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Medtronic International Trading S.A.R.L vs CSARS

Value Added Tax: Whether the provisions of the voluntary disclosure agreement prohibit a request for...


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Another VAT Hurdle

On 18 December 2020, the Supreme Court of Appeal (‘SCA’) handed down its judgment in the matter of C...


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[FAQ] The VAT implications for multiple enterprise...

A taxpayer recently started a business of delivering fast food. He also owns trailers which he rents...


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Rappa Resources (Pty) Ltd v CSARS (20/18875)

The applicant is seeking an order instructing SARS to pay VAT refunds in full or, in the alternative...


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[FAQ] VAT invoice requirements for online sales co...

A customer purchases an item from a retailer via an online platform. The platform service provider c...


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[FAQ] Delayed VAT registration and understatement...

A company’s turnover exceeded R1 million for the past 3 financial years but was never registered for...


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[FAQ] The VAT treatment of commission earned in th...

An insurance broker, who does life cover and retirement plans, earns commission exceeding R1million...


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Materiality in VAT disputes

The Tax Court in Johannesburg recently handed down judgment in a dispute between a vendor and SARS i...


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VAT CASE 1626 – Reimagining the supply of financia...

On 3 March 2020, the Tax Court handed down its judgment in the matter of ABC (Pty) Ltd v CSARS (VAT...


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[FAQ] The VAT implications of paying salaries on b...

Company A paid salaries on behalf of Company B as a result of financial difficulties caused by the C...


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VAT exemption and Customs Duty rebate on importati...

SARS has changed the definition of `essential goods’ as per the Disaster Management Act 57 of 2002,...


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Case Law: Diageo South vs The Commissioner for the...

A judgment handed down on 3 April 2020 by the Supreme Court of Appeal (SCA) concerns the proper inte...


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Interpretation Note 67 (Issue 4) – Connected perso...

This Interpretation Note provides guidance on the interpretation and application of the definition o...


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VAT 413 Guide for Estates

Author: SARS


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Splitting hairs… VAT Case 1558

Authors: Varusha Moodaley and Gerhard Badenhorst


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One less issue when issuing tax invoices

Author: Varusha Moodaley


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New e-services regulations: widening invisible VAT...

Authors: Gerhard Badenhorst & Varusha Moodaley


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VAT on commercial and residential accommodation:...

Author: Gerhard Badenhorst


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The VAT rate increase and real estate transactions

Authors: Gerhard Badenhorst and JD van der Merwe


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Unpacking the VAT rate increase

Author: KPMG South Africa Blog


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Surviving the transition to a 15% VAT rate

Authors: Anne Jenkinson and Annelie Giles


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Potential VAT cash flow problem for residential pr...

Authors: Anne Jenkinson and Annelie Giles


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Property developers will face cash flow pressure d...

Authors: Chetan Vanmali, Des Kruger & Andile Miya


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The VAT implications of interest-free credit

Author: Gerhard Badenhorst


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Section 72 of the VAT Act – Adapt or die!

An amendment to section 72 of the VAT Act will significantly reduce the grounds under which SARS wil...


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