property leases

L17. SARS and VAT

Problems with zero-rating SARS has reviewed its approach to the payment of transfer duty or VAT on property sales. It has tightened up many of its requirements and it is important for all role-players in the industry to know what these are. All of these new restrictions apply to VAT-related sales, whether they are zero-rated or normal VAT payment transactions. SARS has issued a directive in terms of...

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