South African Revenue Service - VAT Practice Notes
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You are here: Home… Tax Types… Value Added Tax (VAT)… Practice Notes

VAT Practice Notes

2001

01     VAT - Treatment of Insurance Indemnity Payments - Practice Note 1 - 2001

1998

01       Withdrawn by Practice Note No.2 of 1998 (see below)
02       VAT - Documentary Proof on Consignment or Delivery Export - Practice Note 2 - 1998 -  Practice Note No 2 of 1998 is withdrawn with effect from 1 April 2005 and is replaced with Interpretation Note No.30

1996

01       VAT - Withdrawal of Rulings in respect of Value Added Tax - Practice Note 1 - 1996

1991

01       VAT - Valuation of Livestock - Practice Note 1 - 1991
02       VAT - Tax Invoices, Debit Notes and Credit Notes - Practice Note 2 - 1991
03       VAT - Price Lists and Price Tickets on Goods - Practice Note 3 - 1991
04       VAT - Time of Supply - Practice Note 4 - 1991
05       VAT - Tax Periods - Practice Note 5 - 1991
06       Withdrawn by Practice Note No 15
07       VAT - Passenger Transport - Practice Note 7 - 1991
08/09  Now Incorporated in Regulations
10       VAT - International Transportation of Goods and Related Activities - Practice Note 10 - 1991
11       VAT - Transport Related Services - Practice Note 11 - 1991
12       VAT - Zero Rated Supply of Brown Bread - Practice Note 12 - 1991
13       VAT - Professional Hunters and Taxidermists - Practice Note 13 - 1991
14       Withdrawn by Interpretation Note 57 on 31 March 2010
15       VAT - Treatment of Supplies of Dried Maize and Maize Products - Practice Note 15 - 1991


 

 

 

 
 



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