Page 506 - Juta's Indirect Tax

BG RULING NO
DATE
NAME/SUBJECT
SECTION OF VAT ACT
PAGE
26
12 March 2015
VAT treatment of the supply and importation of herbs
Section 11(1)(j) and 13(3), paragraph 7(a) of Schedule 1 and Item 12 in Part B of Schedule 2
519
27
26 March 2015
Application of sections 20(7) and 21(5)
Sections 20(4), (5), (7), 21(1) and (5)
520
28
26 March 2015
Electronic services
Sections 20, 21 and 65
521
BINDING GENERAL RULINGS – Table of Contents (by section of VAT Act)
BG RULING DATE NAME/SUBJECT SECTION OF VAT ACT PAGE NO
4 (Issue 3) 27 March 2015 Apportionment methodology to be applied Section 1 de nition of ‘input 502 by category A municipalities tax’ and s. 17 (1)
12 22 March 2013 Input tax on the acquisition of a non-taxable Section 1 (1) - de nition of 508 supply of second-hand motor vehicles by ‘input tax’
motor dealers
5 25 March 2011 Discounts, rebates and incentives in the Sections 1, 20 and 21 504 motor industry
6 (Issue 2) 19 June 2012 Discounts, rebates and incentives in the fast Sections 1, 20 and 21 505 moving consumable goods industry
14 22 March 2013 VAT treatment of speci c supplies in the Sections 1, 7, 8, 9, 11, 16, 20 510 short-term insurance industry (with effect and 21
from 1 July 2013)
17 27 March 2013 Cancellation of registration of separate Sections 1 (1), 8 (2) and 50 515 enterprises, branches and divisions
13 (Issue 2) 26 March 2014 Calculation of VAT for certain betting Sections 8 (13), 16 (3) (d) and 509 transactions 16 (4)
11 1 September 2012 Use of an exchange rate Sections 9, 10, and 20 507
18 27 March 2013 The zero-rating of various types of dates Section 11 (j) and Item 13 in 516 Part B of Schedule 2
26 12 March 2015 VAT treatment of the supply and importation Section 11 (1) (j) and 13 (3), 519 of herbs paragraph 7(a) of Schedule
1 and Item 12 in Part B of Schedule 2
16 (Issue 2) 30 March 2015 Standard Apportionment Method Section 17 (1) 514
28 26 March 2015 Electronic services Sections 20, 21 and 65 521
15 (Issue 2) 31 March 2014 Recipient-Created Tax Invoices, Credit and Sections 20 (2) and 21 (4) 513 Debit Notes
21 11 March 2014 Address to be re ected on a tax invoice, Section 20 (4), (5), (5A) and 518 credit and debit note 21 (3), (8)
27 26 March 2015 Application of sections 20(7) and 21(5) Sections 20 (4), (5), (7), 21 (1) 520 and (5)
19 (Issue 2) 10 March 2014 Approval to end a tax period on a day other Section 27 (6) 517 than the end of the month
3 4 December 2007 Transitional arrangements for municipalities: Sections 28 and 72 500 returns and payment of tax in respect of
supplies which became taxable for the rst time during the transition period
2 1 January 2007 General written rulings and written decisions Sections 41 and 72 499
1 30 November VAT rulings Section 41 (c) 499 2006