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Value-Added Tax VAT 419 - SARS
www.sars.gov.zaVAT 419 – Guide for Municipalities Preface i Preface This guide is a general guide concerning the application of the value-added tax Act (VAT in
Value-Added Tax VAT 419 - South African Revenue Service
www.sars.gov.zaand arrear accounts in respect of these supplies. Example 1 – Payments basis of accounting. Facts: ABC Municipality accounts for VAT on a monthly basis (Category C tax period) using the payments basis of accounting. ABC Municipality supplies electricity to Mr V for an amount of