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Issue 3 of BGR 04: Apportionment methodology to be applied by a municipality

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

SARS published Issue 3 of BGR 04 on the 27th of March 2015.

This BGR:

  • prescribes the apportionment method, as contemplated in section 17(1), that a municipality must use to determine the amount of VAT which may be deducted as input tax on any goods or services acquired for a mixed purpose; and 
  • replaces and withdraws BGR 4 (Issue 2) dated 25 March 2013 "Apportionment Methodology to be Applied by Category A and B Municipalities”.

Please click here to access Issue 3 of BGR 04.  


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