FAQ

No you don’t as you were denied an input tax deduction. You would only charge output VAT on any asset sold if you had claimed input VAT on its original purchase.

No you cannot. The Swazi supplier should have zero rated the sale to you.

You must charge the VAT. This is because an on-charge is a new supply and you must levy VAT on a supply. You issue a tax invoice describing the on-charge and the recipient can claim the VAT back. You can claim the input tax on these expenses (where applicable).

If services rendered to non-residents who aren’t in the country at the time then they can be zero rated. Remember that SARS will require some documentation to substantiate the transaction (such as an agreement between the parties, the zero rated invoice and proof of payment).

No VAT needs to be charged as you were denied an input claim upon purchase.

Regarding PAYE the Fourth Schedule of the Income Tax does grant you the right to ask the Commissioner to waive the penalty. This request must be in writing and must set out a full explanation for your failure to pay timeously. The interest however cannot be waivered.

Petrol and diesel are zero rated for VAT purposes.

There is no form to complete. All that is required is a payment to be made into the PROV-TAX account of SARS with the taxpayer’s reference number followed by P0003 and the year being paid for.

Yes you do. SARS won’t allow any deduction unless accompanied by a full log book. The log book should show the date, destination, client visited, opening and closing KM reading for each business trip carried out. Remember the distance from your home to your workplace is not a deduction and cannot be claimed.