Binding General Ruling (BGR) 18 was issued by SARS on 27 March 2013.
and importers of dates have approached SARS requesting confirmation
that the supply of dates in its various forms will be subject to VAT at
the zero rate, and that the importation thereof would be exempt from
This BGR sets out the VAT treatment of dates
in its various forms in order to determine if the supply of such dates
will be subject to VAT at the zero rate as envisaged in section 11(1)(j)
read with Item 13.
This BGR is effective from 1
July 2013 until it is withdrawn, amended, the relevant legislation is
amended or a decision of the courts differ materially from it.
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.