VAT Act, 1991
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of vegetable oil, vendors may apply for a VAT ruling or VAT class ruling in writing by sending an e-mail to
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and fruit; andDRAFT 2 • withdraws BGR (VAT) No. 18 dated 27 March 2013 “The Zero-Rating of Various Types of Dates”. 2. Ruling This ruling constitutes a BGR issued under section 89 of
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LAPD-IntR-R-BGR-2016-06
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frozen potato products, vendors may apply for a VAT ruling or VAT class ruling in writing by sending an e-mail to
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with all the legal detail associated with VAT and
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Act. It is also not a binding general ruling under section 41B of the VAT Act. All guides, interpretation notes, forms, returns
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LAPD-IntR-R-BGR-2016-03
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BGR is read in conjunction with the VAT 421 – Guide for Short-Term Insurance. 2. Ruling This ruling constitutes a BGR issued under section 89 of
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specific instructions in connection with each form to assist in the completion process. The
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be marked with either “Application for a VAT Class Ruling” or “Application for a VAT Ruling".
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LAPD-IntR-R-BGR-2013-03
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BGR is read in conjunction with the VAT 421 – Guide for Short-Term Insurance. 2. Ruling This ruling constitutes a BGR issued under section 89 of
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LAPD-VAT-G02
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EmployersIndividualsLarge BusinessesSmall Businesses
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throughout the guide which are defined in the VAT Act and the TA Act listed in the Glossary in a simplified form for
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Section 72 rulings: 31 May 2007. Binding General Ruling (VAT) No. 2 was issued on 1 January 2007 to
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unless the procedure for relied on such ruling should apply for either a VAT ruling or
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bears the meaning ascribed to it in the VAT Act. 1. Purpose This Note serves to – • set out the value-added tax (VAT) treatment of the transport of passengers and
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Sections 1, 8, 11, 16, 18
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period is required. Extensive amendments to the VAT Act were also made on 1 July 2006 with regard to the VAT treatment of municipalities,2 but these are only
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Keeping Vendors Informed SEPTEMBER 2007 No. 30 VAT News is not a binding general ruling for purposes of the the goods or services will
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SARS headed “Application for a VAT Class Ruling” or “Application for a VAT Ruling" together with the VAT301 form by email to VATRulings@sars.gov.za or by facsimile
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.3 2.3.1 Carrying on
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means Item 6 of Part A of Schedule 2 to the VAT Act
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the supply of potatoes, vendors may apply for a VAT ruling or VAT class ruling in writing by sending an e-mail to
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LAPD-IntR-R-BGR-2013-07
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Part A and Part B of Schedule 2 from VAT levied in terms of section 7(1)(b) on importation. 3 4. Ruling 4.1 Zero-rated supplies The supply of fresh unpitted
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