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Interpretation Note 81 - Supply of goods and services by professional hunters and taxidermists

17 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS published Interpretation Note 81 on 12 March 2015.

This Interpretation Note explains the VAT treatment of the following supplies made to foreign hunters:

• Hunting services;

• Taxidermy services,

• The supply of a trophy; and

• The subsequent export of the trophy.

Please click here to access Interpretation Note 81.


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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