Print Page   |   Report Abuse
News & Press: SARS News & Tax Administration

Issue 2 of BGR 28 – Electronic services

24 February 2016   (0 Comments)
Posted by: Author: SARS
Share |

Author: SARS

This BGR sets out the – 

  • information that must be contained on a tax invoice, credit or debit note in order to satisfy the requirements of sections 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 view ruling.


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.

Membership Management Software Powered by®  ::  Legal