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Is there a maximum time period within which SARS must process a VAT registration application?

02 March 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: Does SARS have a time limit to process an application for VAT registration once the complete application has been delivered to a SARS branch office?

A: In our view neither section 23 of the VAT Act nor section 22 of the Tax Administration Act prescribe a maximum time period that SARS may take to apply its mind as to whether the registration should be accepted and is merely obligated to provide written notification once an application is refused. 

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.


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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.

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