VAT Connect Newsletter: Issue 15 (December 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