n IMFO : Official Journal of the Institute of Municipal Finance Officers - Preparing for a SARS Vat audit
|Article Title||Preparing for a SARS Vat audit|
|© Publisher:||Institute of Municipal Finance Officers (IMFO)|
|Journal||IMFO : Official Journal of the Institute of Municipal Finance Officers|
|Affiliations||1 Maximum Profit Recovery (Pty) Ltd|
|Publication Date||Winter 2011|
|Pages||14 - 15|
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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