A value-added tax (VAT) 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 rulings are accessible through the navigation pane above.
| Number | Subject |
|---|---|
| VR 013 | Zero-rating of medical health insurance cover |
| VR 012 | Apportionment |
| VR 011 | Apportionment |
| VR 010 | Apportionment |
| VR 009 | Application of the zero rate to the services supplied directly in respect of investments located outside the Republic of South Africa and not listed on a South African stock exchange |
| VR 008 | Apportionment |
| VR 007 | Apportionment |
| VR 006 | Apportionment |
| VR 005 | Apportionment |
| VR 004 | Apportionment |
| VR 003 | Apportionment |
| VR 002 | Apportionment |
| VR 001 | Apportionment |
