The National Treasury announced in the 2026 Budget Review that the compulsory VAT registration thresholds will increase from R1...
Changes to the VAT registration thresholds
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Value Added Tax
Diesel rebates: Lessons from recent cases
Taxpayers conducting operations in certain industries may claim a refund of the road accident fund levies included in the...
VAT Apportionment: Revised ruling
Registered VAT vendors can deduct input tax in respect of goods and services supplied to them. However, they may only deduct...
Input tax: Holding companies
Vendors may deduct input tax on goods or services acquired for purposes of making taxable supplies in the course of...
Tax treatment of costs to raise funding
There are many costs to raise funding for a business, whether debt or equity capital. These include raising fees, initiation...
VAT proposals for 2022
VAT vendors can expect a number of amendments that affect specific classes of vendors in 2023. The National Treasury published...