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3 eFILING USER GUIDE FOR VALUE-ADDED TAX 1.INTRODUCTION Since 2007, the South African Revenue Service (SARS) has been modernising and simplifying tax processes in line with international best practice. Improvements are being made continuously as we aim to better our service standards and increase efficiency and compliance.

30 June 2010 The South African Revenue Service (Sars) has announced a new form for the remittance of Value Added Tax (VAT). The VAT 201 form became available on e-filing on 28 June 2010. The form will affect all vendors, specifically those involved in the import and export of goods.

These vendors will now be required to indicate separately on their declarations all transactions involving the import and export of goods. Taxpayers who submit their VAT 201 manually must use the form that was provided to them by the Revenue Services. “Sars believes that the changes being introduced will help to improve efficiency and compliance across the different taxes administered by Sars,” it said. The updated form includes additional information fields that will have to be filled in like a filed for the calculation of input tax that applies to capital goods imported in respect of which a valid release document is held. The form also includes a field for the calculation of input tax that applies to non-capital goods in respect of which a valid release document is held as well as a customs code next to the filed for “trading or other name”. This is the eight-digit number issued to importers and exporters when they register with the Revenue Service. For further assistance, vendors can visit a Sars branch or contact Sars on 0800 00 SARS (7277) or visit the.