Page 19 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1

3 By a vendor

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)