This guide provides information and guidelines on the value-added tax (VAT) rulings process.
It sets out the steps to be followed when applying for a VAT class ruling or a VAT ruling
(collectively referred to as a VAT ruling, or a ruling, unless the context indicates otherwise)
and explains certain terms. This guide does not deal with the process to be followed when
applying for an advance tax ruling (ATR) that is, a binding class ruling or binding private ruling
issued by the ATR unit, which process is also published on the SARS website. This guide
also does not deal with the process to be followed in applying for a decision under section 72.
See Binding General Ruling (BGR) 56: Application for a Decision under Section 72 and VAT
Section 72 Decision Process Reference Guide on the SARS website in this regard. The
issuing of a VAT ruling is governed by section 41B of the Value-Added Tax Act 89 of 1991
(VAT Act) read with Chapter 7 of the Tax Administration 28 of 2011 (TA Act).
Source: gov.za
