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BGR 4 (Issue 2): Apportionment Methodology To Be Applied By Category A And B Municipalities

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. 4 (Issue 2) on 25 March 2013.

This BGR:
•gives notice of the apportionment method, as contemplated in section 17(1), that a Municipality must use to determine the amount of VAT to be allowed as input tax in respect of the acquisition of goods or services for a mixed purpose;
•modifies BGR 4 "Apportionment Methodology to be Applied by Category A Municipalities” dated 21 January 2010; and 
•withdraws BGR 10 "Apportionment Methodology to be Applied by Category B Municipalities” dated 28 March 2012.

This BGR is effective from 1 April 2013 and is valid for an indefinite period.

Please click here to donwload BGR No. 4 (Issue 2).


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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