Section 27G: Change in accounting system
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
27G. Change in accounting system
Where a small enterprise intends to change its VAT accounting system, it
shall, by written notice, inform the Director-General accordingly and shall
comply with such conditions as the Director-General may determine.
[S. 27G inserted by s. 53 (h) of Act 9 of 2015 w.e.f. 1 July 2015.]
V4 – 26 (1) [Issue 10]
Value Added Tax Act
PART VII – POWERS OF DIRECTOR-GENERAL
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Questions this section answers
- If I want to change my VAT accounting system, must I notify the tax authority in writing?