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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.
| Number | Subject |
|---|---|
| VCR 002 | Records relating to agency |
| VCR 001 | Deduction of input tax on the importation of goods |
