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