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Legal Counsel – Interpretation and Rulings – VAT Rulings

Legal Counsel – Interpretation and Rulings – VAT Rulings

30 May 2025 – VAT Rulings issued in response to applications, clarifying how the Commissioner would interpret and apply the provisions of the Value-Added Tax Act 89 of 1991, relating to specific proposed transactions, and dealt with as if they were binding private rulings:

  • VR 013 – Zero-rating of medical health insurance cover
  • VR 012 – Apportionment
  • VR 011 – Apportionment
  • VR 010 – Apportionment