Transcription of Value-Added Tax VAT 409 - SARS
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Value-Added Tax VAT 409 - SARS
Value-Added Tax VAT 409. Guide for Fixed Property and Construction VAT 409 Guide for Fixed Property and Construction Preface Preface This guide is a general guide concerning the application of the VAT Act in connection with fixed property and construction transactions in South Africa. Although fairly comprehensive, the guide does not deal with all the legal detail associated with VAT and is not intended for legal reference. Technical and legal terminology has also been avoided wherever possible. For details in respect of the general operation of VAT, see the VAT 404 Guide for Vendors which is available on the South African Revenue Service (SARS) website ( ).
VAT 409 – Guide for Fixed Property and Construction Preface if calling from abroad, contact the SARS National Call Centre on +27 11 602 2093;
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