25. SARS VAT Vendors Guide.pdf

The following vehicles do not qualify as a motor car

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The following vehicles do not qualify as a “motor car” as defined: Vehicles capable of accommodating more than 16 persons (for example, a bus) Specialised vehicles such as hysters, graders, tractors, mobile cranes, earthmoving vehicles etc (seats only 1 person) Ambulances and caravans Vehicles with an unladen mass of 3500 kg or more Single cab bakkies (LDVs) /Trucks/ lorries/delivery vehicles Hearses and game viewing vehicles Official publication This means a BGR, interpretation note, practice note or public notice issued by a senior SARS official or the Commissioner. This is to distinguish SARS publications that are binding on SARS from those that are intended to be issued as guides or for information purposes only. For example, the guides which SARS issues from time-to-time do not fall within the meaning of “official publication”. This is relevant for purposes of determining what constitutes a “practice generally prevailing”. Output tax The tax (VAT) charged by a vendor on a taxable supply of goods or services. 146
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VAT 404 – Guide for Vendors Glossary Person This term refers to the entity which is liable for VAT registration and includes the following: Sole proprietor, that is, a natural person Company/close corporation Partnership/joint venture Deceased/insolvent estate Trusts Incorporated body of persons for example, an entity established under its own enabling Act of Parliament Unincorporated body of persons for example, a club, society or association with its own constitution FDFP Municipalities/public authorities Public notice This means a notice issued by the Commissioner and published in the Government Gazette . The TA Act includes the regulations and public notices issued thereunder, which will have the status of subordinate legislation. Relevant material The information gathering powers of SARS may only be used to obtain relevant material. Relevant material is information, documents, or things that are foreseeably relevant for tax risk assessment, assessing and collecting tax, or for determining compliance with a tax obligation. SARS official SARS official is a defined term in the TA Act and means – the Commissioner; an employee of SARS; or a person contracted by SARS for purposes of the administration of a tax Act and who carries out the provisions of a tax Act under the control, direction or supervision of the Commissioner. Second-hand goods Second-hand goods are goods (including fixed property) that have been previously owned and used. The term excludes certain things for example, animals, gold, gold coins, goods containing gold and certain “old order” mining rights. 147
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VAT 404 – Guide for Vendors Glossary Services The term “services” is very broad and includes – the granting, assignment, cession, surrender of any right; the making available of any facility or advantage; and certain acts which are deemed to be services under section 8.
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