By: Recovering accumulated excess input value-added tax (VAT) has always put our VAT-registered taxpayers in a quandary on what is the best means to get back the excess tax payment when it amounts to ...
The South African Revenue Service (Sars), in a bid to align with international best practice, on June 28 2010 introduced a new VAT return form (VAT 201). The new VAT 201 form requires the separate ...
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