n Tax Breaks Newsletter - New SARS policy regarding VAT rulings

Volume 2005, Issue 236
  • ISSN :



Extracted from text ... NEW SARS POLICY REGARDING VAT RULINGS IT OFTEN happens that VAT vendors approach SARS Head Office: Law Administration for a decision or 'direction' relating to a difficulty, anomaly or incongruity that may have arisen or may arise with regard to the application of the provisions of the VAT law, explains Deloitte in its recent VATFlash. In such circumstances SARS may make an arrangement or give a directive as to: ?? The manner in which such provisions shall be applied; or ?? The calculation or payment of tax or the application of the zero per cent or any exemption from ..

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