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The Supreme Court of Appeal confirms that 15% VAT is chargeable on cross-border goods and services. For vendors flouting the provisions of the Value-Added Tax Act, 1991 in attempt for their supplies to be (incorrectly) zero-rated, the consequences could be disastrous; a lesson which a vendor learned when it approached the Supreme Court of Appeal (“the SCA”) in Diageo South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (330/2019)  ZASCA 34 (“Diageo”).
Procurement fraud is a leading commercial risk and organisations must implement every possible preventative measure to ensure it does not impact the business.
Purveyors South Africa Mine Services (Pty) Ltd v CSARS: Import VAT- does mere knowledge of a default by SARS render a subsequent voluntary disclosure programme application under section 227(a) of the Tax Administration Act involuntary? Legislative compliance and timing are vital.