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Call for comment: Draft Interpretation Note VAT on Treatment of Vouchers

Tuesday, 25 March 2014   (0 Comments)
Posted by: Author: SARS: Legal and Policy
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Author: SARS Legal and Policy

SARS published Draft Interpretation Note VAT on Treatment of Vouchers for comments by no later than 31 May 2014.  This draft provides clarity on what constitutes a voucher and the concomitant value-added tax (VAT) treatment. It does not cover the VAT treatment of telecommunication vouchers.

The SAIT will be making a submission to SARS on this matter.  Kindly submit all comments to by no later than 28 May 2014.

Please click here to access the Draft Interpretation Note. 



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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