Value-Added Tax Class Rulings (VCRs)

A value-added tax (VAT) class ruling is issued in response to an application and clarifies how the Commissioner would interpret and apply the provisions of the Value-Added Tax Act 89 of 1991, relating to a specific proposed transaction, and must be dealt with as if it were a binding private ruling.
Applicable Legislation
  • Chapter 7 of the Tax Administration Act 28 of 2011, excluding sections 79(4)(f), (k), (6) and 81(1)(b)

The VAT class rulings are accessible through the navigation pane above.

Comments on any of these rulings may be submitted to [email protected]. Please indicate the following in the subject line: Comments on VCR … (add the number of the specific ruling). 

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