Transcription of Value-Added Tax VAT 421 - SARS
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Value-Added Tax VAT 421 - SARS
VAT 421 guide for Short-Term Insurance Chapter 1. Value-Added Tax VAT 421. guide for Short-Term Insurance VAT 421 guide for Short-Term Insurance Preface Preface This guide is a general guide concerning the application of the VAT Act to short-term insurance 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 about the general operation of VAT, see the VAT 404 guide for Vendors which is available on the South African Revenue Service (SARS) website ( ). All references to the VAT Act are to the Value-Added Tax Act 89 of 1991 and references to sections are to sections of the VAT Act, unless the context otherwise indicates.
VAT 421 – Guide for Short-Term Insurance Chapter 1 . Value-Added Tax VAT 421 Guide for Short-Term Insurance
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