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News & Press: Customs and Excise

Call for comment: Draft BGR on the VAT treatment of the supply and importation of fruit vegetables

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

SARS published a draft binding general ruling on the 12th of March 2015.

This BGR sets out the VAT rate applicable to the supply and importation of fruit and vegetables; and withdraws BGR (VAT) no. 18 "The zero-rating of various types of dates”.

The SAIT will be making submissions to SARS on this matter. Kindly submit comments to by no later than the 27th of May 2015.

Please click here to access the draft BGR.


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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