SARS’ systems are becoming increasingly integrated and sophisticated. Anybody that still thinks with...
The terms “agent” and “agency” are not defined in the Value Added Tax Act 89 of 1991 (VAT Act).
SARS issued BGR 72 on 21 May 2024 to set the particulars that are acceptable in a credit note that t...
Objecting to an assessment issued by SARS often feels like bashing your head against a brick wall. B...
Temporary Application of New Dwellings for Exempt Supplies Simultaneously held by Developers for Tax...
What are the VAT implications for the client in terms of the insurance settlement?
Whether we like it or not, tax compliance has become the main focus of SARS. SARS treats non-complia...
When ceasing VAT registration, include assets with unclaimed VAT on the VAT123e form despite the law...
Binding General Ruling 16 prescribes the default ratio that vendors must use for input tax apportion...
We explore the amendments to this new version of the BGR 16 and what it means for you in more detail...
Court allows zero VAT on commissions to foreign tour operators, emphasizing confidentiality of commi...
The CJEU ruled that non-executive directors are not taxable persons for VAT, sparking a debate on wh...
SARS is short on revenue and the picture is looking bleaker by the minute. Like a desperate cat maki...
[FAQ] VAT On Commercial Accommodation
VAT output on payments received by medical practitioners/practices from Medical Aids
Binding General Ruling 62 – Value-added tax implications of securities lending arrangements
The VAT treatment of prepaid airtime vouchers remains unanswered
VAT on the sale of mixed-use and partially tenanted buildings as going concerns: A recap
Completion of VAT Return (VAT 201) for SMMEs
Rennies Travel – Paving the way to old horizons?
The High Court in Johannesburg recently handed down judgment in a dispute between MTN Telephone Netw...
A taxpayer was awarded a tender. The taxpayer registered for VAT in March 2021. At the time of regis...
A taxpayer operates an auto body repair shop. He purchased vehicles under lease agreements. Is there...
A company registered in 2016 and bought capital equipment. The equipment was fully written-off for i...
Can a logistics company split its charges to customers on its tax invoices into two different compon...
The company started an initiative whereby they prepare meals and distribute it to people in need. Th...
Can second-hand goods be exported at zero-rate of VAT?
A South African VAT vendor supplies online advertising, advertising space via Google and Facebook an...
Value-added tax; sections 1(1), and section 11(2)(k) and (o); whether VAT Ruling issued by Commissio...
Is a Homeowners Association (“HOA”) obliged to register as a VAT vendor if it sells electricity to i...
Value Added Tax: Whether the provisions of the voluntary disclosure agreement prohibit a request for...
On 18 December 2020, the Supreme Court of Appeal (‘SCA’) handed down its judgment in the matter of C...
A taxpayer recently started a business of delivering fast food. He also owns trailers which he rents...
The applicant is seeking an order instructing SARS to pay VAT refunds in full or, in the alternative...
A customer purchases an item from a retailer via an online platform. The platform service provider c...
A company’s turnover exceeded R1 million for the past 3 financial years but was never registered for...
An insurance broker, who does life cover and retirement plans, earns commission exceeding R1million...
A taxpayer is experiencing long delays in receiving payment from clients, especially government depa...
The Tax Court in Johannesburg recently handed down judgment in a dispute between a vendor and SARS i...
On 3 March 2020, the Tax Court handed down its judgment in the matter of ABC (Pty) Ltd v CSARS (VAT...
Company A paid salaries on behalf of Company B as a result of financial difficulties caused by the C...
SARS has changed the definition of `essential goods’ as per the Disaster Management Act 57 of 2002,...
A judgment handed down on 3 April 2020 by the Supreme Court of Appeal (SCA) concerns the proper inte...
This Interpretation Note provides guidance on the interpretation and application of the definition o...
Author: Louis Botha
Authors: Varusha Moodaley and Gerhard Badenhorst
Authors: Gerhard Badenhorst & Varusha Moodaley
Author: Gerhard Badenhorst
Author: Gerhard Badenhorst
Authors: Gerhard Badenhorst and JD van der Merwe
Authors: Anne Jenkinson and Annelie Giles
Author: Gerhard Badenhorst
Authors: Anne Jenkinson and Annelie Giles
Authors: Chetan Vanmali, Des Kruger & Andile Miya
Author: Gerhard Badenhorst
Author: Varusha Moodaley
Author: Gerhard Badenhorst
Author: Varusha Moodaley
An amendment to section 72 of the VAT Act will significantly reduce the grounds under which SARS wil...