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Non-executive directors must charge VAT on fees

Non-executive directors must charge VAT on fees

Time is running out for non-executive company directors to register for and charge Value Added Tax (#VAT) for any fees they earn after June this year.

South African Revenue Service (SARS) issued a binding general VAT ruling early this month (May), which clarifies the activities considered to fall within the definition of “enterprise” requiring VAT registration.

 

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