Tag archives: SARS

Judgments and Peremption

By Donald Dinnie on February 21, 2022 Posted in General

The principles of peremption (abandoning a right of appeal by conduct inconsistent with an intention to exercise that right) were restated in this Constitutional Court judgment and are worth remembering. “Peremption is a waiver of one’s constitutional right to appeal in a way that leaves no shred of reasonable doubt about the losing party’s self-resignation … Continue reading

Foreign e-commerce suppliers must register as VAT vendors by 1 June 2014

By Dale Cridlan and Nerushka Bowan on May 29, 2014 Posted in General

The e-commerce VAT regulations have shifted the onus of collecting and paying VAT from the South African purchaser to the foreign supplier. The “new” e-commerce VAT regulations are in fact not a new form of VAT. VAT was always due to the South Africa Revenue Service (SARS) on purchase of e-commerce goods or services from … Continue reading