n IMFO : Official Journal of the Institute of Municipal Finance Officers - Preparing for a SARS Vat audit

Volume 11, Issue 4
  • ISSN : 1607-520X



Most municipalities are in a VAT refund situation each month since property rates changed from an exempt to a zero rated supply on 1 July 2006, with the effect of unlocking various input credits previously denied by SARS. This, however, has also led to more routine audits by the Revenue Services.

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