VAT Connect Newsletter: Issue 15 (December 2022)

The latest VAT Connect Newsletter was released following the recent publication of the tax bills on 26 October 2022

The December 2022 issue of the SARS VAT Connect Newsletter covers the following topics:

VAT treatment of costs and disbursements
Lease and sale of non-resident owned ships, aircrafts and rolling stock in South Africa
Input tax on motor cars
Imported services vs electronic services
The appropriateness of vendors seeking declaratory relief following a negative outcome of a binding private ruling application
Independent persons serving on boards and committees of public entities
New dedicated mailbox for approval of Foreign Donor Funded Projects
SARS publications available via the SARS website

Find a copy of the newsletter here.

25 November 2023