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News & Press: SARS News & Tax Administration

BGR 16: Standard Apportionment Method

25 March 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued Binding General Ruling (VAT) No. 16 on 25 March 2013.

This BGR reproduces the statement in paragraph 8.4.3 of the Value-Added Tax Guide for Vendors (VAT 404) under the heading "Formula: Turnover-based method of apportionment”, which comprises a BGR under section 89 of the TA Act.

This BGR applies with effect from 1 April 2013 and will apply for an indefinite period.

Please click here to donwload BGR No. 16.


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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