In recent weeks there has been a proliferation of Draft Binding General Rulings (DBGR) on the Value-added Tax (VAT) treatment issued by the South African Revenue Service (Sars). This week more were issued, for supply of imported herbs, transport services and ancillary transport services, and the “Master Currency case”.
Sars published the DBGR for the Value-added Tax (VAT) treatment of the supply and importation of herbs, supplies of transport services and ancillary transport services, and following the Master Currency case the zero-rating of supplies made to non-residents.