Page 22 - F6 Slide - Taxation - Lecture Day 4

3 By A Vendor

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Person registered/required to be registered under the VAT act

Group of

companies?
Who is required

Includes: to register ito the

• Company, CC 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)