Print Page
News & Press: SARS News & Tax Administration

VAT 412 - Guide For Share Block Schemes

Monday, 18 March 2013   (0 Comments)
Posted by: Author: SARS communications
Share |

Source: SARS Communications

SARS issued a VAT Guide for Share Block Schemes which can be accessed here.

This guide is a general guide concerning the application of the Act to share block schemes in South Africa. The information in this guide is issued for guidance only and does not constitute a binding general ruling as contemplated in Chapter 7 of the TA Act or section 41B of the Act unless otherwise indicated.



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.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal