Page 327 - Juta's Indirect Tax

IN 31 (3) VaLue-added tax act: InterPretatIOn nOtes IN 31 (3)
I
Certain services rendered to a person who is not a resident of the Republic and is not a vendor where the services are in connection with a ‘foreign-going ship’ or a ‘foreign-going aircraft’ or temporarily imported containers [s 11(2)(h)]
(a) The vendor’s copy of the zero-rated tax invoice;
(b) The recipient’s order or contract between the recipient and
the vendor;
(c) Written con rmation from the recipient that the recipient is
not a resident of the Republic and not a vendor for South African VAT purposes where not stated in the recipient’s order or contract between the recipient and the vendor;
(d) Proof of payment; and
(e) Section 11(2)(h)(i) & (ii):
Written con rmation from the recipient that the ship or aircraft is a ‘foreign-going ship’ or a ‘foreign-going aircraft’ as de ned in section 1(1);
(f) Section 11(2)(h)(iii):
The SARS Customs Declaration evidencing the temporary import and the corresponding release noti cation.
J
Arranging of certain services for a person who is not a resident of the Republic and is not a vendor [s 11 (2) (i)]
(a) The vendor’s copy of the zero-rated tax invoice;
(b) The recipient’s order or the contract between the recipient
and the vendor;
(c) Written con rmation from the recipient that the recipient
is not a resident of the Republic and not a vendor, where not stated in the recipient’s order or contract between the recipient and the vendor; and
(d) Proof of payment.
K
Repair, maintenance, cleaning or reconditioning of railway trains operated by a person who is not a resident of the Republic and is not a vendor [s 11 (2) (j)]
(a) The vendor’s copy of the zero-rated tax invoice;
(b) The recipient’s order or the contract between the recipient
and the vendor;
(c) Written con rmation from the recipient that the recipient
is not a resident of the Republic and is not a vendor, where not stated in the recipient’s order or contract between the recipient and the vendor; and
(d) Proof of payment.
L
Services physically rendered in an export country or to a CCAE or an IDZ operator in a CCA of an IDZ [s 11 (2) (k)]
(a) The vendor’s copy of the zero-rated tax invoice;
(b) The recipient’s order or the contract between the recipient
and the vendor;
(c) A copy of the vendor’s or the vendor’s employee’s passport
bearing a stamp of entry into the export country;
(d) Proof of payment; and
(e) Services physically rendered to a CCAE or an IDZ operator
in a CCA of an IDZ:
The original page of the VAT267 form endorsed by an IDZ operator to evidence the entry and exit of the vendor or the vendor’s employee into and out of a CCA of an IDZ, in order to perform the services.
M
Certain services supplied to a person who is not a resident of the Republic [s 11 (2) (l)]
(a) The vendor’s copy of the zero-rated tax invoice;
(b) The recipient’s order or the contract between the recipient
and the vendor;
(c) Written con rmation from the recipient that the recipient
is not a resident of the Republic, where not stated in the recipient’s order or contract between the recipient and the vendor;
(d) Proof of payment; and
(e) Section 11 (2) (l) (ii) (a)(a):
Proof of export; or
(f) Section 11 (2) (l) (ii) (b)(b):
(i) The non-resident’s local recipient’s VAT registration
number; and
(ii) A statement from the non-resident containing the
name, address and VAT registration number of that
non-resident’s local recipient; or
(g) Section 11 (2) (l) (iii):
A statement from the non-resident that the non-resident or such other person as contemplated in section 11 (2) (l) (iii) is not present in the Republic at the time that the services are rendered.
Juta’s IndIrect tax 2016 319