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BGR 28: Electronic services

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

SARS issued BGR 28 on the 26th of March 2015.

This BGR sets out the –

  • information that must be contained in a tax invoice, credit or debit note in order to satisfy the requirements of section 20(7) or 21(5); 
  • exchange rate that must be applied in order to determine the amount of the VAT charged in the currency of the Republic; and 
  • manner in which prices must be advertised or quoted, for the supply of electronic services by an electronic services supplier.

Please click here to access BGR 28.  


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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