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Issue 2 of BGR 28 – Electronic services

Wednesday, 24 February 2016   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This BGR sets out the – 

  • information that must be contained on a tax invoice, credit or debit note in order to satisfy the requirements of sections 20(7) or 21(5); 
  • exchange rate that must be applied in order to determine the amount of the VAT charged in the currency of the Republic; and 
  • manner in which prices must be advertised or quoted, 

for the supply of electronic services by an electronic services supplier.

Please click here to view ruling.



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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