Page 7 - P6 Slide Taxation - Lecture Day 3 - VAT Part 3
P. 7

18. Information on a tax invoice? [s 20] – KL 3





          Does the consideration in money of the tax invoice exceed R5 000?








                          No → See s 20(4)                                                   Yes → See s 20(5)










       REMEMBER:




       • VAT registration numbers can be

         verified on the SARS website at:

         http://www.sarsefiling.co.za/VatVendorSe

         archPageFrames.aspx




       •A valid VAT registration number always

        contains 10 digits.
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