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South Africa: Additional VAT relief (COVID-19)

South Africa: Additional VAT relief (COVID-19)

South Africa’s National Treasury on 23 April 2020 issued a statement concerning value added tax (VAT) relief measures being provided in response to the coronavirus (COVID-19) pandemic.


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The VAT relief includes the following: 

  • Fast-tracking of VAT refunds, with “smaller VAT vendors” in a net VAT refund position being allowed temporarily to file monthly VAT returns instead of bi-monthly returns
  • Case-by-case application to South African Revenue Service for a waiver of penalties by “larger businesses” (with gross income of more than R100 million) that can show they are incapable of making tax payments due to the COVID-19 disaster and by businesses with gross income of less than R100 million for an additional deferral of payments without incurring penalties—apparently this relief would also apply with regard to VAT

Read an April 2020 report [PDF 368 KB] prepared by the KPMG member firm in South Africa

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