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BGR 27: Application of sections 20(7) and 21(5) of the VAT Act

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

SARS issued BGR 27 on the 26th of March 2015.

This BGR sets out the circumstances and conditions under which a vendor need not issue a tax invoice, credit or debit note.

Please click here to access BGR 27. 



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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