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VAT News
Do We Know What SARS Knows?
- 03 December 2024
- VAT
SARS’ systems are becoming increasingly integrated and sophisticated. Anybody that still thinks with...
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VAT Agency and Principals
- 29 November 2024
- VAT
The terms “agent” and “agency” are not defined in the Value Added Tax Act 89 of 1991 (VAT Act).
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VAT: Prepaid Vouchers - BGR 72
- 18 July 2024
- VAT
SARS issued BGR 72 on 21 May 2024 to set the particulars that are acceptable in a credit note that t...
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Bashing Your Head Against the Wall
- 20 June 2024
- VAT
Objecting to an assessment issued by SARS often feels like bashing your head against a brick wall. B...
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Binding General Ruling (VAT) 64 Issue 2
- 27 May 2024
- VAT
Temporary Application of New Dwellings for Exempt Supplies Simultaneously held by Developers for Tax...
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Output VAT
- 07 May 2024
- VAT
What are the VAT implications for the client in terms of the insurance settlement?
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Exploring Compliance: Understanding Customs and VA...
- 22 April 2024
- VAT
Whether we like it or not, tax compliance has become the main focus of SARS. SARS treats non-complia...
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VAT Exit Charge
- 27 March 2024
- VAT
When ceasing VAT registration, include assets with unclaimed VAT on the VAT123e form despite the law...
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VAT Apportionment: Revised Ruling
- 20 March 2024
- VAT
Binding General Ruling 16 prescribes the default ratio that vendors must use for input tax apportion...
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VAT: New and Improved Standard Turnover-Based Appo...
- 01 March 2024
- VAT
We explore the amendments to this new version of the BGR 16 and what it means for you in more detail...
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VAT Agency and Principals
- 06 February 2024
- VAT
Court allows zero VAT on commissions to foreign tour operators, emphasizing confidentiality of commi...
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Non-Executive Directors and the Matter of VAT
- 23 January 2024
- VAT
The CJEU ruled that non-executive directors are not taxable persons for VAT, sparking a debate on wh...
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SARS needs the money in your pocket …
- 06 December 2023
- VAT
SARS is short on revenue and the picture is looking bleaker by the minute. Like a desperate cat maki...
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[FAQ] VAT On Commercial Accommodation
- 28 July 2023
- VAT
[FAQ] VAT On Commercial Accommodation
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[FAQ] VAT output on payments received by medical p...
- 22 March 2023
- VAT
VAT output on payments received by medical practitioners/practices from Medical Aids
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Binding General Ruling 62 – Value-added tax implic...
- 14 December 2022
- VAT
Binding General Ruling 62 – Value-added tax implications of securities lending arrangements
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The VAT treatment of prepaid airtime vouchers rema...
- 15 November 2022
- VAT
The VAT treatment of prepaid airtime vouchers remains unanswered
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VAT on the sale of mixed-use and partially tenante...
- 19 October 2022
- VAT
VAT on the sale of mixed-use and partially tenanted buildings as going concerns: A recap
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Completion of VAT Return (VAT 201) for SMMEs
- 28 September 2022
- VAT
Completion of VAT Return (VAT 201) for SMMEs
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Rennies Travel – Paving the way to old horizons?
- 21 June 2022
- VAT
Rennies Travel – Paving the way to old horizons?
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The VAT treatment of Prepaid Vouchers
- 22 September 2021
- VAT
The High Court in Johannesburg recently handed down judgment in a dispute between MTN Telephone Netw...
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[FAQ] VAT registration and output tax after a tend...
- 20 July 2021
- VAT
A taxpayer was awarded a tender. The taxpayer registered for VAT in March 2021. At the time of regis...
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[FAQ] Input tax on the acquisition of courtesy mot...
- 10 June 2021
- VAT
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...
- 04 June 2021
- VAT
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
- 28 May 2021
- VAT
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...
- 11 May 2021
- VAT
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
- 07 May 2021
- VAT
Can second-hand goods be exported at zero-rate of VAT?
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[FAQ] Electronic services supplied to non-resident...
- 30 April 2021
- VAT
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...
- 23 March 2021
- VAT
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
- 04 March 2021
- VAT
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
- 24 February 2021
- VAT
Value Added Tax: Whether the provisions of the voluntary disclosure agreement prohibit a request for...
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Another VAT Hurdle
- 08 February 2021
- VAT
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...
- 19 January 2021
- VAT
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)
- 14 January 2021
- VAT
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...
- 04 December 2020
- VAT
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...
- 19 November 2020
- VAT
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...
- 18 November 2020
- VAT
An insurance broker, who does life cover and retirement plans, earns commission exceeding R1million...
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[FAQ] Basis of registration as a VAT vendor
- 28 October 2020
- VAT
A taxpayer is experiencing long delays in receiving payment from clients, especially government depa...
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Materiality in VAT disputes
- 07 September 2020
- VAT
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...
- 09 July 2020
- VAT
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...
- 29 May 2020
- VAT
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...
- 08 April 2020
- VAT
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...
- 03 April 2020
- VAT
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...
- 28 January 2020
- VAT
This Interpretation Note provides guidance on the interpretation and application of the definition o...
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It’s complete: The Davis Tax Committee releases it...
- 13 April 2018
- VAT
Author: Louis Botha
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Splitting hairs… VAT Case 1558
- 10 June 2019
- VAT
Authors: Varusha Moodaley and Gerhard Badenhorst
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New e-services regulations: widening invisible VAT...
- 21 December 2018
- VAT
Authors: Gerhard Badenhorst & Varusha Moodaley
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VAT on commercial and residential accommodation:...
- 25 September 2018
- VAT
Author: Gerhard Badenhorst
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Decrypting the law: Proposed VAT Act amendments af...
- 01 August 2018
- VAT
Author: Gerhard Badenhorst
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The VAT rate increase and real estate transactions
- 06 May 2020
- VAT
Authors: Gerhard Badenhorst and JD van der Merwe
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Surviving the transition to a 15% VAT rate
- 06 May 2020
- VAT
Authors: Anne Jenkinson and Annelie Giles
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VAT rate increase: What VAT rate should be charged...
- 06 May 2020
- VAT
Author: Gerhard Badenhorst
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Potential VAT cash flow problem for residential pr...
- 06 May 2020
- VAT
Authors: Anne Jenkinson and Annelie Giles
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Property developers will face cash flow pressure d...
- 06 May 2020
- VAT
Authors: Chetan Vanmali, Des Kruger & Andile Miya
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Residential property developers face cash flow cr...
- 06 May 2020
- VAT
Author: Gerhard Badenhorst
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Getting out what you put in… A recap on the deduct...
- 06 May 2020
- VAT
Author: Varusha Moodaley
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The VAT implications of the sale of book debts wri...
- 06 May 2020
- VAT
Author: Gerhard Badenhorst
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Payments on loan account: when is payment consider...
- 06 May 2020
- VAT
Author: Varusha Moodaley
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Section 72 of the VAT Act – Adapt or die!
- 13 January 2020
- VAT
An amendment to section 72 of the VAT Act will significantly reduce the grounds under which SARS wil...
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