Binding General Ruling (BGR) 13 was issued by SARS on 22 March 2013.
BGR reproduces paragraph 4.2.1 of Interpretation Note No. 41 (Issue 2)
"Application of VAT to the Gambling Industry” dated 31 March 2008, which
comprises a BGR under section 89 of the TA Act.
Note deals with the VAT implications of specific transactions in the
gambling industry. 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.
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.