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  • 北京赛车pk10杀号技巧:VAT

    What is new?

    19 April 2018 - March 2018 VAT Submissions
    For those vendors who are not clear on the March 2018 VAT submission please click here for information.
    ?
    21 February 2018 - Budget 2018 announcement
    VAT is now levied at the standard rate of 15% on the supply of goods and services by registered vendors. The tax rate was 14% until 31 March 2018.

    A vendor making taxable supplies of more than R1 million per annum must register for VAT. A vendor making taxable supplies of more than R50 000 but not more than R1 million per annum may apply for voluntary registration. Certain supplies are subject to a zero rate or are exempt from VAT.

    For more information on the impact of the VAT increase, see the:
    Please note: The VAT guides and other published documents will be reviewed on an ongoing basis to update the reference to the changed VAT rate (where applicable) in addition to updating specific areas where tax certainty/clarity is needed or where the legislation has changed warranting a substantial updating of the document.?Documents that are more general in nature such as the VAT 404 Guide for Vendors will be prioritised for updating as soon as possible.

    These documents can still be relied upon, and reference to the 14% VAT rate must be substituted with the increased rate of 15% where applicable and read within the context of the reference.

    Until the prioritised documents are updated, the Frequently Asked Questions (FAQs) and related answers will be the primary information source in relation to the VAT rate increase. If your particular question is not addressed in the FAQ document, you can direct that question to [email protected].

    北京赛车pk10技巧 www.zzff8.com

    What is VAT?

    Value-Added Tax is commonly known as VAT. VAT is an indirect tax on the consumption of goods and services in the economy. Revenue is raised for government by requiring certain businesses to register and to charge VAT on the taxable supplies of goods and services. These businesses become vendors that act as the agent for government in collecting the VAT.

    VAT is charged at each stage of the production and distribution process and it is proportional to the price charged for the goods and services.

    VAT increased from 14% to 15% from 1 April 2018. VAT is levied on the supply of most goods and services and on the importation of goods. The VAT on the importation of goods is collected by customs. There is a limited range of goods and services which are subject to VAT at the zero rate or are exempt from VAT.

    Who should register for VAT?

    Any person that carries on a business may register for VAT. You can register once for all different tax types using the client information system. The term person is not only limited to companies but also includes, amongst others, individuals, partnerships, trust funds, foreign donor funded projects and municipalities. In order to register, an application form must be completed and a specific process must be followed, both of which you can find on our page how to register for VAT.
    ?
    It is mandatory for a person to register for VAT if the taxable supplies made?or to?be?made is,?in excess of R1 million in any consecutive twelve month period.
    ?
    A person may also choose to register voluntarily if the taxable supplies made, in the past period of twelve months, exceeded R50 000. As from the 1st of March 2012, qualifying micro businesses that are registered for Turnover Tax may also choose to register for VAT provided that all the conditions for voluntarily registration for VAT are met.
    ?
    A person who is obliged to register for VAT is referred to as a vendor.

    When should I submit returns and make payments?

    A vendor is required to submit VAT returns and make payments of the VAT liabilities (or claim a VAT refund) in accordance with the tax period allocated to the vendor. The VAT returns and payments are normally submitted / made on or before the 25th day after the end of the tax period. Late payments of VAT will attract a penalty and interest.

    Payment method? Return due date? Payment due date?
    ?Payments at ABSA, Albaraka Bank Limited, Grobank Ltd (previously Bank of Athens), FNB, HBZ Bank LTD, Nedbank and Standard Bank. ?25th ?25th
    ?Electronic Fund Transfers (including internet banking) ?25th ?25th
    ?eFiling of return and payment via either SARS eFiling or Electronic Funds Transfers (internet banking) ?Last business day ?Last business day

    Top Tip:?On 19 October 2012, SARS clarified in a notice that vendors who use eFiling may continue to submit their VAT declarations on the 25th of the month. The benefit of no interest, penalties or prosecution will remain effective if the declaration and payment are submitted via eFiling (or EFT) on or before the last business day of the month.

    How do I access older VAT-related documents?

    The SARS website does not host old or withdrawn documents, except for those owned by Legal & Policy, for example earlier published Proclamations, Regulations and Government Notices, as well as the archived VATNews copies.
    The VATNews copies can be found in the Legal & Policy Archive, which has been made available for research and reference purposes.
    ?
    To access this page in different languages click on the links below:
    Last Updated: 25/04/2019 1:40 PM     print this page ?
    SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
    FIND A PUBLICATION
    FIND A FORM
    FIND AN FAQ

    ?Top FAQs

    When is my VAT payment due?
    VAT payments are due by the 25th day of the first month commencing after the end of the tax period, for businesses who file their returns and make payments electronically.

    Can I continue with trading while waiting for my VAT registration number?
    Yes.

    How is VAT calculated?
    Deduct input tax from output tax laibility which will result in VAT payable or refund.




  • 咨询成果推介泸州长江生态湿地新城概念性规划 2019-08-23
  • “沙雕世界杯”作品亮相舟山 2019-08-23
  • 五月份经济运行稳中向好——新动能茁壮成长 企业效益持续改善 2019-08-21
  • 鸟儿自由欢歌,只盼春天到来 2019-08-21
  • 敲黑板!“信息公开”不是“隐私公开”! 2019-08-18
  • 这下就真的更加坐实你的老蚕了,所有网友都是见证!想赖都赖不掉了。 2019-08-16
  • 林志玲现身机场穿粉色上衣变活力少女 2019-08-14
  • 向“久拖不办”背后“伪作为”顽疾坚决说不 2019-08-11
  • 全国京东大鼓星火日活动举行 2019-08-08
  • 大牌开讲了丨颈椎有“烦心事”,听骨科专家如何化解 2019-08-07
  • 商务部公布多项进口产品反倾销调查文件 2019-08-07
  • 旅游市场再创佳绩端午假期河北接待游客2026.77万 揽金147.79亿 2019-08-03
  • 这是很容易检验的!家庭是按需分配的,也是各尽所能的。笑博士在家中,除按需分配外,还有什么是需要从家中按劳分配的,跟大家讲讲如何? 2019-08-01
  • 候选企业:泸州老窖股份有限公司 2019-08-01
  • 霍金长眠英国“荣誉宝塔尖” 2019-07-31
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