Value-Added tax ("VAT") is an indirect consumption
based tax on goods and services in South Africa. VAT is currently
levied on taxable supplies made by a vendor at a standard rate of
14%.
The VAT registration process is initiated through the submission
of the VAT101e form which is available on the South African Revenue
Service's ("SARS") website. The VAT101e registration
form clearly requests that certain supporting
information/documentation accompany the registration form. In an
attempt to reduce and deter fraudulent VAT registrations, SARS has
recently implemented further stringent requirements to register for
VAT.
It is a moot point that the VAT registration process requires
more substantial insight into the activities intended to be carried
out by those applying for same. However, it is difficult if
not impossible to ascertain what supporting documentation is
required as there is no consistency in this regard as SARS'
branch offices do not request the same
