n IMFO : Official Journal of the Institute of Municipal Finance Officers - Service level agreements and VAT

Volume 10, Issue 1
  • ISSN : 1607-520X



As of 1 July 2006 (though practical implementation was delayed for one year by creating a transitional period), 283 municipalities were required to implement the VAT legislation on the same level of sophistication as commercial businesses (e.g. Pick 'n Pay, Edgars). However, over the years, our experience indicates that the VAT rules have to be implemented with caution in a municipality. Furthermore, fairly in depth knowledge and a reasonable amount of time is required to monitor compliance . One of the complex areas is the relationship between the parties to a verbal or written agreement ("SLA").

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