Page 531 - Juta's Indirect Tax
P. 531
BGR 028 VALUE-ADDED TAX ACT: BinDing gEnErAL rULingS BGR 028
3. Period for which this ruling is valid
This ruling will be applicable, insofar as it relates to –
• 2.1, 2.2, 2.3 and 2.4 (b), from 1 April 2015 until it is withdrawn or the relevant legislation is amended; and • 2.4 (a), from 1 June 2014 until 31 March 2015.
To the extent that this BGR does not provide for a speci c scenario regarding the supply of electronic services, a person may apply for a VAT ruling or VAT class ruling in writing by sending an e-mail to VATRulings@sars.gov.za or by facsimile to 086 540 9390. The application should consist of a completed VAT301 form, a clearly motivated application and must comply with the provisions of section 79 of the Tax Administration Act, 2011 excluding section 79(4)(f), (k) and (6).
Group Executive: Interpretation and Rulings Legal and Policy Division SOUTH AFRICAN REVENUE SERVICE
Juta’s IndIrect tax 2016 523
