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
(collectively referred to as a VAT ruling, or a ruling, unless the context indicates otherwise)
and explains certain terms. 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. 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).
Source: gov.za
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