Transcription of Value-Added Tax VAT Quick Reference Guide - sars.gov.za
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Value-Added Tax VAT Quick Reference Guide - sars.gov.za
Val ue- added Tax VAT Quick Reference Guide for Non-Executive Directors VAT Quick Reference Guide for Non-Executive Directors Preface i Preface This Quick Reference Guide provides information and guidelines regarding the VAT treatment of non-executive directors (NEDs) and should be read in conjunction with Binding General Ruling (BGR) 40 Remuneration Paid to Non-Executive Directors and BGR 41 (Issue 2) VAT Treatment of Non-Executive Directors . This Guide does not deal with all the legal detail associated with VAT and is not intended for legal Reference . For more details on VAT in general, see the VAT 404 Guide for Vendors (VAT 404). All references to sections are to sections of the Value-Added Tax Act 89 of 1991 (VAT Act), unless the context indicates otherwise.
All references to sections are to sectionof the Values Added Tax Act- 89 of 1991 (VATAct), unless the context otherwiseindicates . The Tax Administration Act 28 of 2011 and the
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