![]() ![]() This was the result of an amendment to proviso (iii) to section 28(1) of the Value-Added Tax Act came into effect on 1 October 2012 when the Tax Administration Act became operational. via eFiling) is now the 25th of the month, though payment could still be made until the last business day of the month. The benefit of no interest, penalties, or prosecution will remain effective if the return and payment are submitted via eFiling (or EFT) on or before the last business day of the month.Ī perception has been created that to enjoy the benefit of no interest, penalties or criminal prosecution the due date for filing a VAT return electronically (i.e. SARS is not requiring VAT vendors who use eFiling to submit VAT returns on the 25th of the month. To add to Clive and J7J's posts, I include the communication from the South African Institute of Tax Practitioners received today (thank you, I actually totally forgot about this):
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