Value-Added Tax Application for VAT class ruling/VAT ruling in terms of section 41B of the VAT Act
This form must be completed in full and submitted via email to VATRulings@sars.gov.za or faxed to 086 540 9390
Particulars of Applicant
In the case of a VAT class ruling, attach a list or a description of the affected class members.
Surname or Legal Name
First Name or Trading Name
Business Details
VAT Reference No. (if Applicable)
Physical Business Address and Contact Details
Unit No.
Complex
(if applicable)
Name
Street No. Street / Farm
Suburb / District
Company / CC / Trust Fund Registration No. (not applicable to non-residents)
ID No.
(not applicable to non-residents)
Business tel no. Fax no.
Cell no.
City / Town
Postal Code
Website
Postal Address
Trade Classification Codes
Mark here with an “X” if same as above or complete your Postal Address
Particulars of Tax Practitioner (If Applicable)
Surname / Legal name
Postal Code
State main activity
Activity within major division Major division
REFER TO BROCHURE -
VAT/EMP 403 on the SARS website
Initials Tel No.
Tax Practitioner Registration No. Practice Number
Cell No.
VAT301 Effective Date: 2013-10-04 Page 1 of 2
DETAILS OF RULING APPLICATION
TYPE OF RULING
VAT class ruling
VAT ruling
Transaction Details
Occurrence of transaction Past
Current
Past & Current
Past, Current & Future
Future
Overview of
Transaction
Issues to be considered
Is there an existing ruling published by SARS on a similar matter? Y N If yes, state ruling number
Applicable sections of the VAT Act
Sections of the VAT Act
Supporting Documents
Annexure 1
Annexure 2
Annexure 3
Annexure 4
Annexure 5
Annexure 6
Detailed ruling request containing: Background, Issue, The Law and Application of the Law, The Ruling Request.
A SARS Power of Attorney (available on the SARS website) is required where the application is made on behalf of the applicant. List or description of affected class members. (If applicable)
Declaration by Applicant
I hereby declare that:
I have complied with all my tax obligations;
The rejections under section 80 of the Tax Administration Act do not apply to this application;
The details contained herein together with the Annexure(s) are true and correct; and
I consent to the publication of this ruling as required by the Tax Administration Act.
SIGNATURE
Date (CCYYMMDD)
For enquiries go to
www.sars.gov.za or
call 0800 00 SARS (7277)
VAT301 Effective Date: 2013-10-04
SP V2013.01.05
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