SARS – VAT Connect Newsletter

VAT Connect Newsletter: Issue 15 (December 2022) 

The latest VAT Connect Newsletter was released following the recent publication of the tax bills on 26 October 2022 
The December 2022 issues of the SARS VAT Connect Newsletter covers the following topics: 
  
  • VAT treatment of costs and disbursements

  • Lease and sale of non-resident owned ships, aircrafts and rolling stock in South Africa 
  • Input tax on motor cars 
  • Imported services vs electronic services 
  • The appropriateness of vendors seeking declaratory relief following negative outcome of a binding private ruling application 
  • Independent persons serving on boards and committees of public entities 
  • New dedicated mailbox for approval of Foreign Donor Funded Projects 
  • SARS publications available via the SARS website

Find a copy of the newsletter here.

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