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BGR 15: Recipient-Created Tax Invoices, Credit and Debit Notes

22 March 2013   (0 Comments)
Posted by: Herman van Dyk
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By SARS Legal & Policy

Binding General Ruling 15 (BGR 15) was issued by SARS on 22 March 2013.

This BGR reproduces paragraph 5 of Interpretation Note No. 56 "Recipient-Created Tax Invoices; Credit and Debit Notes” dated 31 March 2010, which comprises a BGR under section 89 of the TA Act.

The Note provides the necessary approval by the Commissioner for the issuing of recipient-created tax invoices, credit and debit notes. This BGR updates references to section 76P of the Income Tax Act No. 58 of 1962 with references to the TA Act and incorporates subsequent amendments to sections of the VAT Act.

Please click here to download BGR 15.


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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