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Updated version of binding general ruling 6 (VAT): FMCG discounts, rebates and incentives

Wednesday, 20 June 2012   (0 Comments)
Posted by: SAIT Technical
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SARS Legal & Policy

SARS has issued an updated version of Binding General Ruling 6 (VAT) that deals with discounts, rebates and incentives in the fast moving consumable goods (FMCG) industry.

Click here to download BGR6 Version 2.



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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