n Without Prejudice - Voluntary VAT registration made easy : tax
|Article Title||Voluntary VAT registration made easy : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Aug 2014|
|Pages||73 - 74|
On May 19 the South African Revenue Service (SARS) published a draft regulation in terms of s74(1) read with s23(3)(b)(ii) of the Value-Added Tax Act ( 89 of 1991). The regulation sets out the requirements that must be met by a person applying voluntarily for registration as a "vendor" in terms of s23(3) b)(ii).
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