Print Page
News & Press: SARS News & Tax Administration

Call for comment: Draft Interpretation Note on the VAT treatment of supply of transport services

Friday, 28 March 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
Share |

Author: SARS Legal and Policy

SARS published ​Draft IN on VAT Treatment of Supply of Transport Services and Ancillary Transport Services for public comment by no later than 31 May 2014.

This Note serves to – 
• set out the value-added tax (VAT) treatment of the transport of passengers and goods as well as ancillary transport services; and 
• withdraw VAT Practice Notes No. 7 dated 10 February 1992 and No. 10 dated 1 October 1991. 

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 download the Draft IN



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