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.
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.
MINIMUM REQUIREMENTS TO REGISTER
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.