July 6, 2020

Do You Know The Different VAT Supplies?

There are a few instances where VAT is not charged at the standard rate of 15%. In the following newsletter, we distinguished between the different supplies that attract […]
May 5, 2020

VAT concerns for international service providers

On 3 April 2020, the Supreme Court of Appeal delivered a judgement against Diageo South Africa (Pty) Ltd (“Diageo SA”) in a value-added tax (“VAT”) matter […]
September 27, 2019

The different VAT supplies

There are a few instances where VAT is not charged at the standard rate of 15%. In the following article, we distinguished between the different supplies […]
May 3, 2019

Value-added remarks on value-added tax (VAT)

VAT is an integral part of our economic society and is something that influences everyone, especially businesses in South Africa.  In this article, we will discuss […]
May 3, 2019

VAT regulations dealing with the supply of electronic services

VAT Regulations dealing with the supply of electronic services Since 2015, foreign suppliers of electronic services (such as audio-visual content, e-books etc.) in South Africa are […]
January 31, 2019

Form requirements for objections

Dispute resolution with the South African Revenue Service (SARS) generally has a two-pronged approach. Firstly, taxpayers must present their case on the merits – this will […]
September 19, 2018

Bad debts and VAT

While there is currently a focus on the income tax considerations of bad and doubtful debts (given that National Treasury has proposed changes to section 11(j) […]
March 29, 2018

VAT increase and accounting systems

As you are aware, the National Treasury announced an increase in Value Added Tax (VAT) from 14% to 15% effective 1 April 2018. We urge you […]
March 23, 2018

Withdrawal of VAT relief for residential property developers

Section 18B of the Value-Added Tax Act[1] was introduced effective 10 January 2012 in a bid to grant relief for residential property developers caused by the […]