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VAT - Is anyone still on the payments basis?

Tuesday, 25 February 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The answer to this query is based on legislation as at 2014/02/25.

Q: Can one still register for VAT on the payment basis for individuals with a turover less than 2,5 Mil? I recently did a VAT application where the consultant said that they do not register anybody on payment basis any more. Everybody is now on invoice basis. When did this change?

A: I must say that I am not aware of this (provided that the vendor is a natural person). I suggest that you call the call centre and confirm whether this is the case (which I doubt) and take down the call reference number. Visit SARS again and if the same information is relayed to you, quote your call reference number which contradicts the opinion of that specific SARS official and ask to speak to a team leader. Also refer the official to s 15 of the Value Added Tax Act.



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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