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Interpretation Note 39 (Issue 2): VAT treatment of public authorities, grants and transfer payments

16 February 2013   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal and Policy

Issue 2 of Interpretation Note 39 (IN 39) was issued by SARS on 8 February 2013. Issue 2 replaces the original IN 39 that was issued on 4 December 2007.

IN 39 sets out the VAT treatment of public authorities, grants and transfer payments and deals with the impact of the amendments in this regard which came into effect on 1 April 2005.

This Note intends to provide a clear framework for the application of the law, so that vendors who transact with government departments, public entities and municipalities will have clarity on the application of the Act.

Please click here to download Issue 2 of IN 39.


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.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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