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									    Guide for completion of VAT registration application forms as-vat-08 January 2009


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             Guide for completion of VAT registration application forms as-vat-08 January 2009




Dear Practitioner




During the course of last year SARS introduced a series of changes to the process used to
register new VAT applicants.


This guide seeks to provide practical guidance relating to the completion of VAT application
forms.


A key change is that in principle all new applicants are required to present themselves to
SARS in person. An exception has been made in respect of practitioners who submit new
VAT applications on behalf of their clients – in these instances a practitioner may submit the
application to a branch on behalf of the applicant. However, please note that practitioners
may in these instances be required to answer queries relating to the application before it can
be processed. For this reason, new VAT applications can unfortunately only be submitted by
persons who understand the relevant applicant’s business sufficiently to answer questions
about the enterprise. Consequently, applications submitted by messengers and clerks who
have not been fully briefed unfortunately cannot be processed.


Regards,
The SARS Practitioners Unit
                                                     Guide for completion of VAT registration application forms as-vat-08 January 2009


INSTRUCTIONS FOR COMPLETING OF THE VAT 101/ 102 APPLICATION FORM

•   Note: Before completing your application please read the instructions.

•   Should you experience any difficulty in completing the VAT 101 form, you are welcome to contact the SARS contact centre (0800 007277) or visit the SARS website
    (www.sars.gov.za).

•   Additional information can be obtained in the VAT 404 guide (VAT Guide for Vendors), which is available on the SARS website: www.sars.gov.za or obtain a copy
    from your local SARS branch office.

•   The application for registration form consists of the following parts:

          Particulars of person applying / liable for registration;
          Particulars of enterprise;
          Particulars of other enterprises / branches / divisions;
          Financial particulars;
          Particulars of 2 most senior partners / members / directors / shareholders / trustees;
          Particulars of representative vendor;
          Particulars of external auditor / bookkeeper / accountant / tax practitioner (Where applicable);
          Banking particulars;
          Attachments required of person applying for registration;
          Declaration by representative vendor;
          Notes.

•   Print clearly, using a blue or black pen only.

•   Use BLOCK LETTERS and print one character in each block. Example:

           M    A    G    S        N    A    I   D    O    O

•   Place an X in the relevant choice blocks.

•   Any alterations on the application form must be initialled.
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•   You are obliged to make a full and accurate disclosure of all relevant information on the application form. Misrepresentation, neglect, furnishing false information or
    non-submission of your application could lead to prosecution.

•   The application must be signed by the applicant. If the application is not signed it will be considered as not having been received. This could result in unnecessary
    delays in registration or rejection by SARS.

•   Once completed, you are required to submit the application in person to your local SARS Branch Office falling in the area where your business is situated.

•   The turnaround time for the application to be processed will depend on successful validation, verification of information and possible business premises visits.

•   Once the registration has been successfully processed, you will receive a VAT registration certificate (VAT 103).

          You can also check if your registration has been processed by entering your details under                           “VAT vendor search” on the SARS website. [Go to
          www.sars.gov.za    TAX TYPES        VAT    VAT Vendor Search].
          SARS employees are not allowed to advise you verbally of your VAT registration number.
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1   PARTICULARS OF PERSON / APPLICANT APPLYING / LIABLE FOR REGISTRATION




•   Note: This part requires details of the entity requesting registration.
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1.1.1 NATURE OF PERSON

•    Indicate applicable letter for nature of person in block provided on the right hand side. (e.g. In the case of an Individual complete an A in the box)

1.1.2 INITIALS

•    Where you have identified the nature of person as an individual, insert the initials of the individual in the blocks provided, for example:

           My name is Mags Sidoney Naidoo, my initials would read M             S

•    If the nature of the person is anything other than an individual, leave the blocks BLANK.

1.1.3 NAME

•    In the case of an individual, “name” refers to the surname only.

•    In the case of a partnership, company, etc, the business or organisation name that appears on all official / legal documents should be completed.

•    It may be different from the trading name your organisation trades under, for example:

           Individual -   N   A    I   D   O    O


           Company - M        A   G    S    (    P   T    Y      )    L    T    D


           Trust -   M    A   G    S        F    A   M     I    L     Y         T    R     U    S     T
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1.1.4 TRADING OR OTHER NAME

•   The trading name is the name under which your business trades. It is also the name known by your suppliers or customers and it may be different from your business’
    legal name.

•   If the trading name is the same as the legal name, rewrite the name but DO NOT write ‘as above’, ‘not applicable’ or ‘n/a’.

•   If your business has more than one trading name, provide the trading name for the main activity in the blocks provided and a separate list of all other trading names as
    an annexure to the application form.

1.1.5 DATE OF FINANCIAL YEAR END

•   This is usually the end of your accounting period of 12 months. However if the enterprise is an individual, the date of the financial year end will always be the last day
    of February, for example:

           2    8   0    2

1.1.6 PREFERRED LANGUAGE

•   Place an X in the relevant choice block to select your preferred language of communication.

1.1.7 INCOME TAX REFERENCE NUMBER

•   Record the Income Tax reference number of the applicant in the blocks provided.

•   If your business is a partnership, record the Income Tax reference number of the most senior partner.

•   Where the entity is not registered for Income Tax purposes, leave the blocks BLANK.

1.1.8 PAYE NUMBER

•   Record the PAYE number of the applicant in the blocks provided.

•   If your business is a partnership, record the PAYE number of the most senior partner.
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•    The PAYE number is a ten digit number that starts with a 7.

1.1.9 DATE OF BIRTH

•    For an individual, record the date of birth of the individual, for example:

             1   9    7    0    0    1    0    1

•    For entities other than an individual, leave the blocks blank. DO NOT write ‘not applicable’ or ‘n/a’.

1.1.10 IDENTITY NUMBER

•    For an individual, record the identity number of the individual.

•    For entities other than an individual, leave the blocks blank. DO NOT write ‘not applicable’.

1.1.11 REGISTRATION NUMBER OF COMPANY / CC / TRUST / FUND

•    The registration number is the number supplied by the Department of Trade and Industry on successful registration of the entity.

•    Record the registration number of the entity in the blocks provided.

•    If the number provided is not valid, the processing of this application will be delayed.

•    Where the entity does not have a registration number, leave the blocks BLANK.

1.1.12 REGISTRATION NUMBER OF CO-OPERATIVE

•    Record the registration number of the entity in the blocks provided.

•    Where the entity does not have a registration number, leave the blocks BLANK.

1.1.13 IF NOT SOUTH AFRICAN RESIDENT STATE COUNTRY OF RESIDENCE
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•   Where a person does not fall within the definition of a “resident” in terms of the Income Tax Act, 1962, that person is not a South African resident for tax purposes and
    needs to complete the country of residence.

•   Where the person satisfies the definition of “resident”, leave the blocks BLANK.

1.1.14 PASSPORT NUMBER

•   For an individual (not a RSA resident), complete the individual’s passport number in the blocks provided.

•   For entities other than an individual, leave the blocks BLANK. DO NOT write ‘not applicable’ or ‘n/a’.
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2   PARTICULARS OF ENTERPRISE




•   Note: This part allows the applicant to provide the particulars of the enterprise with specific reference to the address information.

2.1.1 RESIDENTIAL ADDRESS AND HOME TELEPHONE NUMBER (IF INDIVIDUAL)
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•   These fields are to be filled in by a sole proprietor and require the residential address of the individual and the contact telephone number at the residential address.

•   The telephone number should commence with the area code, for example:

            0    1   1       3       2       4       2       4       5       3

2.1.2 PHYSICAL BUSINESS ADDRESS AND BUSINESS TELEPHONE NUMBER

•   These fields must be completed by all applicants and require the address of the business’ physical location which cannot be a post office box number.

•   If an individual carries on an enterprise at his / her place of residence, the residential address should be completed in order to indicate that the person carries on an
    enterprise at his / her residential address.

•   This is not the address of your external auditor / bookkeeper / accountant / tax preactitioner.

•   Similarly, the telephone number at the physical address must also be furnished. Where there is no landline telephone number, write an alternate contact telephone, (if
    applicable) or cellular phone number in the cellular phone number field.

•   The facsimile number need not be physically situated at the place of business and serves as an alternate means of contact. (e.g facsimile messages)
•   Both numbers should commence with the area code. If you have a “086” facsimile number, complete the “086” as the area code and the rest of the number as the
    facsimile number.

2.1.3 CELLULAR PHONE NUMBER

•   Provide the cellular phone number of the most senior partner, member, director, shareholder, trustee or individual. (where applicable)

2.1.4 E-MAIL ADDRESS

•   Use BLOCK LETTERS and print one character in each block, for example:

           m    y    e   m       a       i       l       @       s       s       r   b   .   c    o    .    z     a

2.1.5 WEBSITE ADDRESS

•   For your website address, print it exactly as it appears on your website using UPPER CASE and lower case where necessary, for example:
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            w    w   w     .   w   e    b   s    .     g    o     v    .    z     a

2.1.6 POSTAL ADDRESS

•    Provide the private bag or post box address of the enterprise in the Republic.

•    If the postal address is the same as the physical address, the information must be recorded under both headings.

2.1.7 STATE MAIN ACTIVITY

•    Describe the main activity from which the applicant derives the majority of its business income, (e.g. Agriculture, Forestry, Fishing, Mining, Construction, Trade,
     Manufacturing, etc.).

•    Download a copy of the Trade Classification Guide for Vendors and Employers (VAT 403) from the SARS website www.sars.gov.za or obtain a copy from your local
     SARS office.

2.1.8 TRADE CLASSIFICATION CODES

•    Download a copy of the Trade Classification Guide for Vendors and Employers (VAT 403) from the SARS website www.sars.gov.za or obtain a copy from your local
     SARS Branch Office.
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3   PARTICULARS OF OTHER ENTERPRISES / BRANCHES / DIVISIONS




•   Note: This part determines whether the branches or divisions of your business require a separate registration for VAT purposes:

          A vendor may separately register any enterprises, branches or divisions carried on by him / her separately for VAT purposes. Therefore, it is possible for a
          vendor to have more than one VAT registration number if the enterprise is carried on in branches or divisions.
          A separate VAT 102 form must be completed for each enterprise / division / branch for which a separate registration is required.
          If you encounter any difficulty in determining whether your business requires a separate registration, consult the VAT 404 guide (VAT Guide for Vendors), which
          is available on the SARS website: www.sars.gov.za or obtain a copy from your local SARS branch office.
          Once you have reviewed the VAT 404 guide and determined whether you require separate registration for other enterprises, branches or divisions, complete the
          required information-
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3.1.1 STATE THE NUMBER OF ENTERPRISES / BRANCHES / DIVISIONS IF SEPARATE ENTERPRISES / BRANCHES / DIVISIONS ALSO EXIST IN THE RSA

•   Enter the number of enterprises / branches / divisions that are associated to your present business in the blocks provided.

•   Enterprises / branches / divisions situated outside South Africa must not be included, for example:

           0    0   3

3.1.2 STATE THE NUMBER OF ENTERPRISES / BRANCHES / DIVISIONS FOR WHICH SEPARATE REGISTRATION IS REQUIRED

•   Determine the number of enterprises / branches / divisions that require a separate VAT registration by referring to the VAT 404 guide and completing the relevant
    required number in the blocks provided.
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3.1.3 FURNISH THE TRADING OR OTHER NAME AND / OR EMPLOYER’S REFERENCE NUMBER (PAYE NO) OF ALL ENTERPRISES / BRANCHES / DIVISIONS
      INCLUDING THOSE FOR WHICH AN APPLICATION FOR SEPARATE REGISTRATION WILL BE MADE ON VAT 102 FORM

•   This information should correspond to your answer above.

•   Although there is space available to accommodate the details of 5 enterprises / branches / divisions but where there are more than 5 enterprises / branches / divisions,
    an annexure must be attached detailing them with the information required in this part.

•   Note: If your business does not have other enterprises / branches / divisions, ignore part 3.
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4   FINANCIAL PARTICULARS
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•   Note: This relates to the financial particulars / status of the enterprise and will provide information to determine:

          whether your application is a compulsory or voluntary registration;
          what tax period you fall under and how often your are required to submit your VAT returns; and
          the accounting method to calculate your VAT.

•   Brief explanations of some of the terms are detailed below. However, it is advisable to refer to chapters 2 to 6 of the VAT 404 guide before attempting to complete
    these fields.

4.1.1 ACTUAL / EXPECTED VALUE OF TAXABLE SUPPLIES

•   Furnish the actual value / expected total value of taxable supplies for a period of 12 months as required on the application form in the following fields:

          Standard rated supplies;
          Zero-rated supplies; and
          Total value of taxable supplies (sum of standard and zero rated supplies)

•   The following fields must be completed to indicate the determination of the values completed for taxable supplies:

          Is the determination of the value of taxable supplies based on actual or expected financial information?
          o      The determination of the value of taxable supplies is from actual financial information (i.e. from a preceding period of 12 months); or
          o      The determination of the value of taxable supplies is based on expected financial data (i.e. from the commencement of any month in a 12 month period)
          State the source of financial information used to determine the value of taxable supplies (This is mandatory)
          o      Complete in the space provided, the exact source(s) of information that you used.
          o      Examples, of which can include but are not limited to, are accounting records such as cash book, general ledger accounts, bank statements, bank deposit
                 slips, sales invoices etc.
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4.1.2 IS THIS A VOLUNTARY REGISTRATION WHERE THE ACTUAL OR ANTICIPATED TURNOVER HAS OR WILL EXCEED R20 000?

•    A person can apply for voluntary registration even though the total value of taxable supplies (turnover) is less than R300 000 over a 12 month consecutive period.

•    There is however a requirement that the total value of taxable supplies (turnover) already made must have exceeded R20 000 in the past 12 month period. If your
     financial particulars fall within this category, record the answer to the question as “Y” in the block provided.

•    Note: You cannot record “Y” if the total shown under Total Value of Taxable Supplies exceeds R300 000.

4.1.3 DATE ON WHICH THE ENTERPRISE COMMENCED / WILL COMMENCE

•    Complete the date your business/enterprise started or will start. This date should be when your business/enterprise first had or will have transactions.

4.1.4 DATE ON WHICH THE PERSON BECAME / WILL BECOME LIABLE FOR REGISTRATION

•    Complete the date on which the income earned from selling goods or fees earned from services supplied exceed R300 000 per annum or the date on which it is
     expected to exceed R300 000 per annum.

4.1.5 TAX PERIODS

•    Tax periods end on the last day of a calendar month. You may, however, apply to the a SARS Branch Office in writing for your tax period to end on another fixed day
     or date, which is limited to 10 days before or after the month end.

•    The following categories of tax periods are available. Place an X in the relevant block.

           The tax periods of two months
           o     The Commissioner shall determine in which category you fall.

           Monthly tax periods if total value of taxable supplies exceed R30 million
           o    Under this category you are required to submit one return for each calendar month. You will be registered when:
                      Your turnover exceeds or is likely to exceed R30 million in any 12 month period;
                      Where you operate more than one business or operate a business with branches, the sales must be added together to determine the total turnover;
                      You have applied in writing for this category; or
                      You have repeatedly failed to perform any of the obligations of a vendor.
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          The tax periods of six months (Farming – only if taxable supplies for 12 months do not exceed R1,5 million)
          o     Under this category you are required to submit one return for every six calendar months.
          o     An individual’s six month period will be on the last day of February and August.
          o     A Company or Close Corporation’s financial year end date will determine on which months their tax periods will end.
          o     You may, however, apply to the local SARS Branch Office to alter the end of the tax period to another month.

          The tax periods of twelve months ending on financial year-end
          o     Under this category you are required to submit one return for 12 calendar months.

          The tax periods of four months, if taxable supplies for any 12 months do not exceed R1.5 million.
          o     Under this category you are required to submit one return every four months ending on the last day of June, October and February of the calendar year.

4.1.6 ACCOUNTING BASIS

•   There are two methods of calculating how you pay and claim VAT on your VAT return form. This is known as the invoice basis (or “accrual basis”) and the payments
    basis.

•   Vendors are generally required to account for VAT on the basis of invoices being issued or received. Unless the vendor applies in writing and qualifies to be
    registered on the payments basis, all vendors are registered on the invoice basis.
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4.2 PARTICULARS OF 2 MOST SENIOR PARTNERS / MEMBERS / DIRECTORS / SHAREHOLDERS / TRUSTEES




•   Note: This section collects information about the individuals associated with the applicant entity.

•   The type of associates for whom details must be completed are:

          Companies - the 2 most senior directors (individuals);
          Partnerships - the 2 most senior partners (may be individuals, companies, trusts or a combination);
          Trusts - the 2 most senior trustees (may be individuals or companies); and
          Other organisations - the 2 most senior office bearers (individuals).
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•   The required details are:

          Initials;
          Surname / Company / Close Corporation name;
          Income tax number;
          Identity number;
          Registration number of Company / CC / Trust / Fund;
          Country of residence; and
          Passport number (non-resident).
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4.3 PARTICULARS OF REPRESENTATIVE VENDOR




•   Note: If a vendor is not a natural person, it is necessary to determine who is responsible for performing the duties and obligations. This person is referred to as a
    representative vendor and is responsible for performing the duties imposed by the Act on the person whom they represent.

•   Before you provide information in this part, read the table below to determine who the correct representative vendor is in relation to the nature of the applicant.
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•     The following persons are responsible for performing the duties imposed by the person whom they represent:

INSTITUTION                        CAPACITY                                                    DEFINITION
A company                          Public officer                                              The nominee that holds a post of responsibility in the company, such as managing
                                                                                               director, manger, shareholder or secretary or as appointed in default by the
                                                                                               Commissioner. The appointment of an auditor or attorney who is not an employee of
                                                                                               the company may not be accepted unless the assessing officer is satisfied that there
                                                                                               are special circumstance warranting such appointment and then only if the registered
                                                                                               address of the company is that of such auditor or attorney.
Any company in liquidation         Liquidator                                                  The person duly appointed to carry out a liquidation.

Any public authority               Accounting Officer                                          Any person responsible for accounting for receipt or payment of money under any
                                                                                               law or for the receipt or payment of public funds on behalf of such public authority.
Any local authority                Accounting Officer                                          Any person responsible for accounting for receipt or payment of money under any
                                                                                               law or for the receipt or payment of funds on behalf of such local authority.
Any corporate or unincorporated    Treasurer                                                   A person appointed to administer or manage the financial assets and liabilities.
body, other than a company
A person under legal disability    Guardian, curator or administrator                          A person legally responsible for someone unable to manage their own affairs.

A deceased person or his / her     Executor or administrator                                   A person appointed by the testator to carry out the terms of the will.
estate
An insolvent person or his / her   Trustee or administrator                                    An individual or member of a board given powers of administration of property in trust
estate                                                                                         with a legal obligation to administer it solely for the purposes specified.


4.3.1 INITIALS

•     Insert the initials of the representative vendor / person in the blocks provided, for example:

             My name is, Mags Sidoney Naidoo, therefore my initials would read: M              S

4.3.2 SURNAME

•     Insert the surname of the representative vendor / person in the blocks provided, for example:
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           N     A   I   D    O   O

4.3.3 CAPACITY

•   Determine the capacity of the representative vendor by utilising the table above.

•   Place an X in the relevant choice block.

•   The capacity indicated in this field must be the same as completed in part 10 of the application form.

4.3.4 PHYSICAL ADDRESS, TELEPHONE NUMBER AND CELLULAR PHONE NUMBER

•   The physical address in South Africa of the representative vendor and not the post office box address must be provided.

•   The contact telephone number should be completed with the area code.

•   In addition the cellular phone number of the representative vendor / person must be provided.

4.3.5 E-MAIL ADDRESS

•   Use BLOCK LETTERS and print one character in each block, for example:

           m     y   e   m    a    i    l   @   s     s     r    b    .    c     o    .    z     a

4.4 PARTICULARS OF EXTERNAL AUDITOR / BOOKKEEPER / ACCOUNTANT / TAX PRACTITIONER (WHERE APPLICABLE)
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•   Complete this block with the personal details of either:

          The external auditor of the organisation;
          The bookkeeper of the organisation;
          The accountant of the organisation; or
          Tax practitioner.

•   If you do your own books, leave these blocks blank.

4.5 BANKING PARTICULARS
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•   If the applicant is entitled to a refund, SARS will only pay this directly into an account at a recognised financial institution located in South Africa.

•   If the bank account is not in the name of the vendor, a VAT 119i must be completed by the account holder to indemnify the Commissioner of the South African
    Revenue Service against any loss which might occur due to any refund or other payment transferred to the account of a third party other than in the name or the
    trading name of the vendor.

•   Note: If an EFT participating South African Bank or a recognised financial institution’s details are not provided, your application will be considered incomplete. If you
    are not sure of the actual bank details, contact the bank or financial institution concerned.
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4.6 ATTACHMENTS REQUIRED OF PERSON APPLYING FOR REGISTRATION




•   This part allows the applicant to provide SARS with the relevant supporting documentation. These documents must be attached to each type of application (e.g
    VAT101 and VAT 102).

•   Tick the blocks on the left to indicate the document you are attaching together with your application.
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•   It is very important that you submit the correct documents with your application to register. Failing to do so would result in delay in obtaining your VAT registration
    number.

4.6.1 SUPPORTING DOCUMENTS REQUIRED PER NATURE OF PERSON

•   Nature A supporting document requirements are:

          Copy of ID document of the individual;
          Original cancelled cheque or original letter from banker;
          Copies of:
          o     the latest three (3) bank statements (only where the statements for at least three months can be provided); or
          o     financial information listed in part 4 of the application form (only where less than three months bank statements are available or where no bank
                statements are available);
          In case of a practitioner, a letter of Authority / Power of Attorney to authorise the practitioner to act on behalf of the vendor; and
          Copy of the business municipal account and copy of the residential municipal account of individual, partner or representative vendor;
          o     In case of a married individual the municipality account in the name of the spouse may be accepted.
          o     If the property is leased, a copy of the lease agreement.

•   Nature B supporting document requirements are:
          Copy of ID documents of the two most senior partners of the partnership;
          Original cancelled cheque or original letter from banker;
          Copies of:
          o     the latest three (3) bank statements (only where the statements for at least three months can be provided); or
          o     financial information listed in part 4 of the application form (only where less than three months bank statements are available or where no bank
                statements are available);
          In case of a practitioner, a letter of Authority / Power of Attorney to authorise the practitioner to act on behalf of the vendor;
          Copy of ID document of representative vendor; and
          Copy of the business municipal account and copy of the residential municipal account of individual, partner or representative vendor.
          o     If the property is leased, a copy of the lease agreement.

•   Nature C supporting document requirements are:
          Copy of certificate of incorporation.
          Copy of ID documents of the two most senior members / directors / shareholders / trustees of the company / CC / share block;
          Original cancelled cheque or original letter from banker;
          Copies of:
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          o     the latest three (3) bank statements (only where the statements for at least three months can be provided); or
          o     financial information listed in part 4 of the application form (only where less than three months bank statements are available or where no bank
                statements are available);
          In case of a practitioner, a letter of Authority / Power of Attorney to authorise the practitioner to act on behalf of the vendor;
          Copy of ID document of representative vendor;
          Copy of the business municipal account and copy of the residential municipal account of individual, partner or representative vendor.
          o     If the property is leased, a copy of the lease agreement; and
          VAT 121 if tax period is category E.

•   Nature D supporting document requirements are:
          Original cancelled cheque or original letter from banker;
          Copies of:
          o     the latest three (3) bank statements (only where the statements for at least three months can be provided); or
          o     financial information listed in part 4 of the application form (only where less than three months bank statements are available or where no bank
                statements are available);
          In case of a practitioner, a letter of Authority / Power of Attorney to authorise the practitioner to act on behalf of the vendor;
          Copy of ID document of representative vendor; and
          Copy of the business municipal account and copy of the residential municipal account of individual, partner or representative vendor.
          o     If the property is leased, a copy of the lease agreement.

•   Nature E supporting document requirements are:
          Copy of constitution of the association not for gain;
          Original cancelled cheque or original letter from banker;
          Copies of:
          o     the latest three (3) bank statements (only where the statements for at least three months can be provided); or
          o     financial information listed in part 4 of the application form (only where less than three months bank statements are available or where no bank
                statements are available);
          In case of a practitioner, a letter of Authority / Power of Attorney to authorise the practitioner to act on behalf of the vendor;
          Copy of ID document of representative vendor; and
          Copy of the business municipal account and copy of the residential municipal account of individual, partner or representative vendor.
          o     If the property is leased, a copy of the lease agreement.

•   Nature F supporting document requirements are:
          Original cancelled cheque or original letter from banker;
          Copies of:
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          o     the latest three (3) bank statements (only where the statements for at least three months can be provided); or
          o     financial information listed in part 4 of the application form (only where less than three months bank statements are available or where no bank
                statements are available);
          In case of a practitioner, a letter of Authority / Power of Attorney to authorise the practitioner to act on behalf of the vendor;
          Copy of ID document of representative vendor; and
          Copy of the business municipal account and copy of the residential municipal account of individual, partner or representative vendor.
          o     If the property is leased, a copy of the lease agreement.

•   Nature G supporting document requirements are:
          Copy of constitution of the club;
          Original cancelled cheque or original letter from banker;
          Copies of:
          o     the latest three (3) bank statements (only where the statements for at least three months can be provided); or
          o     financial information listed in part 4 of the application form (only where less than three months bank statements are available or where no bank
                statements are available);
          In case of a practitioner, a letter of Authority / Power of Attorney to authorise the practitioner to act on behalf of the vendor;
          Copy of ID document of representative vendor; and
          Copy of the business municipal account and copy of the residential municipal account of individual, partner or representative vendor.
          o     If the property is leased, a copy of the lease agreement.

•   Nature H supporting document requirements are:
          Copy of constitution of the welfare organisation;
          Original cancelled cheque or original letter from banker;
          Copies of:
          o     the latest three (3) bank statements (only where the statements for at least three months can be provided); or
          o     financial information listed in part 4 of the application form (only where less than three months bank statements are available or where no bank
                statements are available);
          In case of a practitioner, a letter of Authority / Power of Attorney to authorise the practitioner to act on behalf of the vendor;
          Copy of ID document of representative vendor; and
          Copy of the business municipal account and copy of the residential municipal account of individual, partner or representative vendor.
          o     If the property is leased, a copy of the lease agreement.

•   Nature I supporting document requirements are:
          Copy of certificate of incorporation.
          Copy of ID documents of the two most senior trustees of the trust;
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          Original cancelled cheque or original letter from banker;
          Copies of:
          o     the latest three (3) bank statements (only where the statements for at least three months can be provided); or
          o     financial information listed in part 4 of the application form (only where less than three months bank statements are available or where no bank
                statements are available);
          In case of a practitioner, a letter of Authority / Power of Attorney to authorise the practitioner to act on behalf of the vendor;
          Copy of ID document of representative vendor;
          Copy of the business municipal account and copy of the residential municipal account of individual, partner or representative vendor; and
          o     If the property is leased, a copy of the lease agreement.
          VAT 121 if tax period is category E.


4.7 DECLARATION BY REPRESENTATIVE VENDOR




•   This part is a declaration by the vendor or the representative vendor affirming that the information supplied in this application is true and correct and that all required
    documents are attached when submitted to SARS. It is also an affirmation by the vendor or the representative vendor that he / she is aware of his / her duties and
    responsibilities as per the Value-Added Tax Act, No 89 of 1991.

•   Once you have completed this application, you are required to read the declaration. When the applicant is satisfied that all of the information provided in the
    application is accurate and complete, the application form must be signed and dated in addition to recording the name and capacity of the representative vendor.

4.8 NOTES
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                                                   Guide for completion of VAT registration application forms as-vat-08 January 2009




•   It is recommended that all persons applying for VAT registration read the “Guide for Vendor” (VAT 404) for a detailed guidance pertaining to Value-Added Tax. This
    guide is available on the SARS website: www.sars.gov.za

5   SUBMISSION OF APPLICATION FORM TO SARS

•   As registration for VAT is area restricted you will be required to submit the application form to the SARS Branch Office falling in the area where the business is situated
    for validation of information.

•   Only personally presented applications by the individual owner / legal representative vendor / authorised registered tax practitioner will be accepted.

•   Application received via mail will only be accepted on a exception basis in cases where:

          Applicants are geographically far away from the SARS Branch Office; and
          Applicants cannot reach the SARS Branch Office due to a disability.

								
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