VAT Rulings Process Reference Guide (Issue 3 )

This guide provides information and guidelines on the value-added tax (VAT) rulings process. It sets out the steps to be followed when applying for a VAT class ruling or a VAT ruling and explains certain terms.

SARS has published issue 3 of the VAT Rulings Process Reference Guide. The previous edition of this guide has been withdrawn with effect from 4 November 2021.

This guide does not deal with the process to be followed when applying for an advance tax ruling (ATR) that is, a binding class ruling or binding private ruling issued by the ATR unit, which process is also published on the SARS website. This guide also does not deal with the process to be followed in applying for a decision under section 72. See Binding General Ruling (BGR) 56: Application for a Decision under Section 72 and VAT Section 72 Decision Process Reference Guide on the SARS website in this regard.

Briefly, a VAT ruling pertains to the interpretation of the VAT Act. The issuing of a VAT ruling is governed by section 41B of the Value-Added Tax Act 89 of 1991 (VAT Act) read with Chapter 7 of the Tax Administration 28 of 2011 (TA Act). It is the aim of this guide to clarify the steps in this process and the relevant terminology.

Find a copy of the guide here.