South Africa: VAT registration process becomes more stringent
The South African Revenue Service reviewed the VAT registration application process.
The South African Revenue Service reviewed the VAT registration application process.
The South African Revenue Service (SARS) reviewed the value added tax (VAT) registration application process to mitigate the risk of fraudulent VAT registrations and claims, and the following will apply with immediate effect:
- The applicant may be required to present themselves in person for validation and accreditation to the SARS branch closest to where the business is located
- All visits to SARS branches must be pre-booked on the SARS website
- All supporting documents required for VAT registration must be submitted at the branch on the day of the appointment
- VAT registration will only be effected once SARS has satisfied itself that the application is lawful
Read a May 2023 report [PDF 218 KB] prepared by the KPMG member firm in South Africa
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