Updated process on new VAT registrations

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June 9, 2023
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June 9, 2023

Effective from 11 May 2023, SARS has implemented more stringent VAT registration procedures due to a significant increase in suspicious VAT registration applications.

The South African Revenue Service (SARS) noted that a large number of suspicious registrations by VAT vendors were submitted during the month of April 2023 which therefore required an urgent review of their registration processes.

It was consequently decided to update the VAT registration process by implementing the following changes with immediate effect:

  • All new applications for VAT registration will be subjected to a more stringent registration process which could include the requirement that the applicant present themselves, in person, to the branch closest to where the business enterprise is located.
  • Applications need to be submitted via e-filing, whereafter SARS will issue a letter confirming the supporting documentation required for the validation of the registration.
  • The supporting documents must be submitted via e-filing or at the branch on the day of the appointment.
  • If applicants are required to visit a branch in person, the visit must be pre-booked as taxpayers are not allowed to visit a branch without an appointment (specifically for VAT registrations).
  • VAT registrations will only be approved when SARS is satisfied that the application is lawful.

Any VAT applications submitted before 11 May 2023 will be subjected to the previous processing rules.

In the case of entities (including companies and trusts), applicant refers to the public officer as indicated on the registered particulars of the entity on efiling.

ASL, as your appointed tax practitioner, will still be able to submit VAT applications and required supporting documents on our clients’ behalf, schedule appointments with the relevant branch offices and accompany you to appointments, if required.

Please contact Jan Louis Koen at janlouis@asl.co.za or Simoné Schmidt at simone@asl.co.za should you need more information on the new requirements for VAT registration.

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