- Guide addresses VAT legislation for motor dealers
- Not a legal reference; avoids technical terms
- References VAT Act 89 of 1991 and Tax Administration Act 28 of 2011
- Terms Republic, South Africa, RSA used interchangeably
- Motor vehicle and vehicle refer to all types of vehicles supplied by dealers
- Motor car used for specific term references
- Based on VAT Act and TA Act as amended up to 2024
- Includes amendments from several 2024 Acts
- Refers to Interpretation Notes and Export Regulation for detailed topics
- Not an official publication under TA Act
- Previous edition withdrawn from 4 June 2025
- Resources available on SARS website and eFiling
Source: sars.gov.za
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
