n IMFO : Official Journal of the Institute of Municipal Finance Officers - VAT : SARS considering apportionment methods for municipalities

Volume 9, Issue 2
  • ISSN : 1607-520X



The Legal and Policy Division of the South African Revenue Service (SARS) is currently reviewing the Value-Added Tax (VAT) turnover-based method of apportionment used by municipalities to claim input tax deductions relating to expenses incurred for a dual purpose. SARS has issued questionnaires to municipalities to obtain information to assist them.

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