Page 29 - ADVANCED TAXATION - Day 1 Slides
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By A Vendor
3
Person registered/required to be registered under the VAT act
Group of
companies?
Who is required
Includes: to register ito
• Company, CC the VAT act?
• Body of persons
(partnership)
• Deceased/insolvent
estate etc.
To register: fully complete a VAT 101 form, which is obtainable
from SARS’s website (http://www.sars.gov.za)
