VAT Connect Issue 10 (March 2020)

Recently the following Acts containing amendments to the VAT Act were published. These documents can be accessed on the SARS website by clicking on the links below.

These Acts were promulgated on 15 January 2020 as per Government Gazettes 42951 and 42952 respectively. A brief summary of some of the VAT amendments will be provided in the next issue of the VAT Connect. In this issue, we will only discuss the amendment to section 72. (See the article “Decisions under section 72” below.)

The Explanatory Memoranda and response document on the amendments for 2019 were also published under the following links:


VAT Connect is an information guide and not a binding general ruling for purposes of the Value-Added Tax Act, 1991 (the VAT Act). For general enquiries regarding VAT call the SARS Contact Centre on 0800 00 7277. Should there be any aspect relating to VAT on which a specific VAT ruling is required, you may apply for a ruling by completing form VAT301 and sending it together with all the necessary information to SARS by facsimile on +27 86 540 9390 or by e-mail to [email protected]. Refer also to Quick Reference Guide on VAT Ruling Application Procedure for more details on how to apply for a ruling.
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