Mandatory VAT deregistration for schools

Reading Time: 3 minutes For years, some independent schools in South Africa have been VAT-registered, charging VAT on tuition fees and claiming input VAT on expenses. However, SARS is now set to enforce mandatory deregistration for schools, a move that will...

Understanding the different types of VAT assessments

Reading Time: 4 minutes VAT is one of the most scrutinised areas of tax compliance in South Africa, and SARS has been given stronger powers to enforce it. In recent years, there has been a noticeable rise in estimated VAT assessments — often issued where taxpayers...

VAT and Seconded Employees

Reading Time: 4 minutes Reading Time: 4 minutes Understanding Potential VAT Obligations for Seconded Employees Businesses in South Africa engaging seconded employees are cautioned to professionally evaluate their employment contracts to avoid potential pitfalls in...

VAT and Non-Executive Directors

Reading Time: 3 minutes Reading Time: 3 minutes SARS’ Binding General Rulings 40 and 41 clarify the VAT vs PAYE treatment of non-executive directors (NED), with both rulings applying with effect from 1 June 2017. A recent preliminary ruling by the Court of Justice of...

The Lowdown on SARS VAT Estimated Assessments

Reading Time: 3 minutes Reading Time: 3 minutes Since the introduction of the Tax Administration Act (TAA) in 2011, SARS has been empowered to issue VAT estimated assessments against taxpayers who fail to respond to requests for supporting documentation to...
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