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Call for comment: VAT - Draft IN on the supply of goods and services by professional foreign hunters

12 May 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Draft Interpretation Note on the supply of goods and services by professional foreign hunters. SARS published this draft IN for comments by no later than 30 June 2014.

Explanatory Note:

This draft explains the VAT treatment of various supplies to foreign hunters, including hunting services, taxidermy services, the supply of a trophy as well as the subsequent export of the trophy.

The SAIT will be making a submission to SARS on this matter.  Kindly submit all comments to by no later than 23 June 2014.

Please click here to view draft IN. 


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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