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Tax periods for VAT vendors

What tax periods are available for VAT? 

The following five categories of tax periods are available:

Category A

every 2 Calendar Months
  • Under this category, a vendor is required to submit one return for every two calendar months, ending on the last day of January, March, May, July, September and November.
  • The Commissioner will determine whether a vendor falls within this category.
Commisioner

Category B

every 2 Calendar Months
  • Under this category, a vendor is required to submit one return for every two calendar months, ending on the last day of February, April, June, August, October and December.
  • The Commissioner will determine whether a vendor falls within this category.
Commisioner

Category C

every 1 Calendar Month
  • Under this category, a vendor is required to submit one return for each calendar month
  • A vendor will fall within this category if:
  • - the total value of taxable supplies made by the vendor has exceeded or is likely to exceed R30 million in any consecutive period of 12 months,
  • - the vendor has applied in writing to be placed in this category,
  • - or the vendor repeatedly failed to perform any obligations as required by the VAT legislation.

Category D

every 6 Calendar Months
  • Under this category, a vendor submits one return for every six calendar months, ending on the last day of February and August.
  • This category applies mainly to a vendor who
  • - carries on farming activities, where the total value of taxable supplies is less than R1.5 million for a period of 12 months,
  • - is a micro business that is registered in terms of the Sixth Schedule to the Income Tax Act.

Category E

every 12 Calendar Months
  • Under this category, a vendor is required to submit one return for every twelve months, ending on the last day of the vendor’s year of assessment
  • This category applies to a vendor that is a company or a trust fund. Additional criteria, to fall within the ambit of this category, are set out in Chapter 3 of the VAT 404 guide.

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