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News & Press: VAT

Interpretation Note 82: Input tax on motor cars

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

SARS released Interpretation Note 82 on the 25th of March 2015.

The purpose of Interpretation Note 82 is to set out:

  • interpretation of the definition of "motor car”; 
  • general principle that VAT incurred on the acquisition of a motor car is not permissible as an input tax deduction; 
  • exceptions to the general principle, that is, when an input tax deduction is allowed on the acquisition of a motor car; 
  • instances when input tax may be deducted on the acquisition of accessories, modifications and conversions to motor cars; 
  • application of change in use adjustments to motor cars; and 
  • VAT treatment of motor cars supplied as a fringe benefit.

Please click here to access Interpretation Note 82.  


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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