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VAT 413 Guide for Estates

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

SARS published an updated VAT 413 Guide for Estates on the 27th of March 2015. This guide withdraws the previous VAT 413 guide effective from 27 March 2015.

The information in this guide is based on the VAT legislation (as amended) as at the time of publishing up to and including: 

  • The Taxation Laws Amendment Act No. 43 of 2014 which was promulgated on 20 January 2015 (as per GG 38405); 
  • The TA Act No. 28 of 2011 which was promulgated on 4 July 2012 (as per GG 35491); and 
  • The Tax Administration Laws Amendment Act No. 44 of 2014 which was promulgated on 20 January 2015 (as per GG 38406).

Please click here to access the updated VAT 413 Guide for Estates.  


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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