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VAT 419 Guide for Municipalities

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

SARS issued a new VAT 419 Guide for Municipalities on 27 March 2013.

This guide is a general guide concerning the application of the VAT Act in respect of municipalities in South Africa. Although fairly comprehensive, the guide does not deal with all the legal detail associated with VAT and is not intended for legal reference. Technical and legal terminology has also been avoided wherever possible. For details in respect of the general operation of VAT, refer to the VAT 404 – Guide for Vendors which is available on the South African Revenue Service (SARS) website.

Please click here to download the VAT 419 Guide.


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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