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VAT 409 - Guide for Fixed Property and Construction

Tuesday, 26 March 2013   (0 Comments)
Posted by: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued a VAT Guide for Fixed Property and Construction which can be accessed here.

This guide is a general guide concerning the application of the VAT Act in connection with fixed property and construction transactions in South Africa. 

The information in this guide is issued for guidance only and does not constitute a ruling as contemplated in Chapter 7 of the TA Act or section 41B of the VAT 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.

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