VAT
If you want more information on VAT & Tax Amnesty as well as register or apply for any one of these two, visit the SARS website at www.sars.gov.za
» Application for registration of VAT » 123 KB » 
Tax Amnesty
More information on Tax & Tax Amnesty at the SARS website.
» Small Business Tax Amnesty Application Form » 95 KB »
» Application Form in Afrikaans
Klein Besigheids Belasting Amnestie Aansoek form.
» Application Form in English
Small Business Tax Amnesty Application form.
» Application Form in Xhosa
Uxolelo lweRhafu lwamaShishini Amancinane Ifomu yesicelo.
Value added tax (VAT), or goods and services tax (GST), is tax on exchanges. It is levied on the added value that results from each exchange. It differs from a sales tax because a sales tax is levied on the total value of the exchange. For this reason, a VAT is neutral with respect to the number of passages that there are between the producer and the final consumer. A VAT is an indirect tax, in that the tax is collected from someone other than the person who actually bears the cost of the tax (namely the seller rather than the consumer). To avoid double taxation on final consumption, exports (which by definition, are consumed abroad) are usually not subject to VAT and VAT charged under such circumstances is usually refundable.
Small businesses play a vital role in helping our economy to grow. They create jobs, help to overcome poverty, and improve the living standards of our people. The government is committed to helping small businesses grow.
In February 2006, the Minister of Finance announced in his Budget speech that SARS will offer a tax amnesty to small businesses including taxi operators, to give them a chance to become tax compliant without worrying about the large costs of previous tax, penalties and interest.
Interaction with small businesses has shown that many want to be legal but are afraid that the costs of joining the mainstream economy (especially the cost of having to pay many years of back tax) outweigh the immediate benefits.
The tax amnesty being offered to small businesses from 01 August 2006 takes away this cost and allows them to become tax compliant without punishing them for the past.
http://www.sars.gov.za/Small%20Business%20Amnesty/default.htm
