SKP Global Expansion Updates - February 2017 | Issue 12

Africa

Mauritius

VAT on the supply of services received from abroad by non-VAT registered persons

The requirement to account for Value Added Tax (VAT) on services received from abroad has been deferred until further notice. This requirement, which was supposed to come into effect from 2 February 2017, was applicable to those individuals who own businesses and are not registered under the amended Section 14 of the VAT Act.

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South Africa

SARS issued a ruling on taxes which are applicable to DTAs

Recently, the South African Revenue Service (SARS) has issued a revised Binding General Ruling (BGR) that identifies taxes administered by the agencies that constitute taxes on income for the purposes of South Africa's Double Taxation Agreements (DTAs).