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News & Press: Opinion

Etolls: a taxing situation

04 March 2014   (0 Comments)
Posted by: Author: Antoinette Slabbert
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Author: Antoinette Slabbert (Moneyweb)

Navigating VAT credit notes.

Navigating value-added tax (VAT) incurred by Gauteng’s e-tolls can be quite challenging, says many a business owner trying to claim back their input cost.

Some of the concerns include the issue of copy invoices instead of original, the fact that the client’s details are not on the invoice and that invoices are issued for higher amounts and do not reflect the discounts, should a road user make use of them.

Electronic Toll Collection (ETC), the company that has been contracted by the South African National Roads Agency (Sanral) to run the e-toll system, confirmed that a tax invoice must in terms of the VAT Act contain the VAT number of the recipient of any taxable supply in excess of R5 000.

"In the case of ORT, a taxable supply occurs when a passage is recorded at a gantry. Applying the VAT law Sanral should issue a tax invoice for each supply, meaning that each gantry passage should have its own invoice.

The value of each supply will always be less than R5 000. This alleviates Sanral from the requirement of producing a tax invoice with the VAT number of the receiver of the supply.”

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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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