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News & Press: SARS News & Tax Administration

Updated VAT 404 Guide

16 March 2013   (0 Comments)
Posted by: SAIT Technical
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By SARS Communications

SARS published an updated VAT 404 Guide on 14 March 2013.

The VAT 404 is a basic guide where technical and legal terminology has been avoided wherever possible. Although fairly comprehensive, the guide does not deal with all the legal detail associated with VAT and should not be used for legal reference.

Click here to download the latest version of the VAT404 Guide.


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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