VAT Connect Newsletter: Issue 12 (June 2021)

The latest VAT Connect Newsletter was published with an update and detail on recent amendments to the VAT Act

The June 2021 issue of the SARS VAT Connect Newsletter covers the following topics:

Recent amendments, including a brief summary of some of the most important recent VAT amendments;
Section 72 decisions, including an overview of the legislative amendment and transitional rules, the new process and the expiry of existing section 72 decisions;
Non-resident lessors of ships, aircraft and rolling stock under a rental agreement, including an overview of the legislative amendment and the impact of the amendment on decisions under section 72;
Financial services and the apportionment of input tax;
Special shops for diplomats; and
Publications.