The due date for the call for comments regarding the SARS Draft Interpretation Note on VAT Treatment of Supply of Transport Services and Ancillary Transport Services has now been extended to 13 June 2014.
This Note serves to – • set out the value-added tax (VAT) treatment of the transport of passengers and goods as well as ancillary transport services; and • withdraw VAT Practice Notes No. 7 dated 10 February 1992 and No. 10 dated 1 October 1991.
The SAIT will be making a submission to SARS on this matter. Kindly submit all comments to email@example.com by no later than 11 June 2014.
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.