25. SARS VAT Vendors Guide.pdf

This means that in the case of a sole proprietor the

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nearest to the place where your business is situated. This means that, in the case of a sole proprietor the individual concerned must submit the application in person or in the case of any other person such as a partnership, company or trust fund, the relevant representative vendor must submit the application in person. Alternatively, an authorised registered tax practitioner may appear in person on behalf of the applicant. (In such cases, the application must be accompanied by the power of attorney.) A vendor that has several enterprises/branches/divisions which will operate under one VAT registration number should register in the area where the main enterprise/branch/division is located. Non-resident electronic services suppliers must e-mailed the completed form together with the supporting documents to SARS at [email protected] . The non- resident electronic services supplier is required to register as an eFiler. Registration as an eFiler will enable the non-resident electronic services supplier to file returns and make VAT payments from outside South Africa. Persons already registered for one or more taxes that are existing eFilers may register for VAT by completing the Registration, Amendments and Verification form on eFiling (RAV01). 2.6 What documents must be submitted with an application? It is very important that you submit the correct documents with your application to register; otherwise there may be a delay in obtaining your VAT registration number. See VAT-REG-02-G01 – Guide for Completion of VAT Registration Application Forms – External Guide and VAT-REG-01-G02 – VAT Registration Guide for Foreign Suppliers of Electronic Services for a comprehensive list of documents that must be submitted. The TA Act provides for both a single tax account as well as for a client information system (previously referred to as ‘single registration’) (CIS) with a single comprehensive display of a taxpayer’s relationship with SARS across all tax types. The CIS was implemented by SARS on 12 May 2014 through a legal entity registration as a first step to register, where after an entity can subscribe to the various taxes as required. See the SARS website for the latest information. SARS will not accept any faxed or photocopied applications for registration. Please note that where a copy of a specific document is required [for example an Identity Document (ID document)], the copy does not have to be certified. The requirement for a ‘recent document refers to a document that is not more than three months old from the date of application for registration. Posted applications will only be processed if applicants are geographically far from the branch office or due to any form of disability and the applicant cannot physically present the application.
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