Print Page
2015 Webinar: VAT for NPOs
Tell a Friend About This EventTell a Friend

When: 29 October 2015
From 15:00 until 17:00
Where: Webinar online session
Presented live from
South Africa
Contact: Silvia Motaung

Online registration is closed.
« Go to Upcoming Event List  


Join us on 29 October at 15h00 for a webinar about Non-Profit Organisations & VAT with Nico Theron.

The claiming of input tax credits is, in most cases, subject to output tax being levied. In general terms, output tax only follows the supply of goods or services for consideration. Therefore, taxpayers whose activities are funded from bona fide donations, such as the activities of most non-profit organisations (NPOs), should not be entitled to input tax credits, yet some NPOs nevertheless claim. In this webinar Nico Theron will discuss the VAT rules applicable to NPOs and when input tax credits may be claimed.

In addition, Nico will also cover three important VAT judgments:

  • VAT 969: the zero rating of services rendered in South Africa under section 11(2)(l) of the VAT Act;
  • South Atlantic Jazz Festival (Pty) Ltd v C:SARS: the claiming of input tax credits in the absence of a valid tax invoice; and
  • Allan George Marshal N.O. and others v C:SARS: the deemed supply rule in section 8(5) of the VAT Act

Nico Theron
MTP(SA), BCom Law (cum laude), BCom Honours Taxation, MCom Taxation (SA and International Tax)
Nico, previously from PKF/Grant Thornton, holds the degrees, BCom Law (cum laude), BCom Honours Taxation and MCom Taxation (SA and International Tax) and is also a registered Master Tax Practitioner with SAIT. Nico specialises in corporate income tax, value added tax and employees’ taxes, more specifically in the context of tax dispute resolution and ruling applications.


This event and successful completion of the online assessment will secure 2 hours verifiable output CPD points/units.

Including the following professional bodies. (SAICA, CIMA, SAIPA, SAIBA, ACCA, FPI, CSSA, LSSA, FISA, ICBA, IAC, AAT)

Event Investment

2015 Monthly CPD Subscribers: Free (Use your promo code when registering for this event)

Member: R370.00
Non-member: R450.00

Click here to register for the webinar


Payments & Cancellations

  • All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
  • Kindly note that should payment not been received 2 days after the event, legal action will be taken
  • Proof of payment will be requested at registration, if payment at that point in time has not been reflected on SAIT's bank account.
  • Only written notice of cancellation will be recognised.
  • Conditions:
    • If the cancellation occurs more than 30 days prior to the event no cancellation fee will be charged.
    • If the cancellation occurs less than 30 but more than 10 days prior to the event a 50% cancellation fee will apply.
    • If the cancellation occurs less than 10 days prior to the event a 100% cancellation fee will apply.
  • Delegates who book and fail to attend will be liable for the full event fee.
  • SAIT's liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal