NewsVerify a MemberContact
Training Offices
Member Portal
SAICA LogoSAICA Logo
About
Members
Initiatives
Awards
Become a member
Our Partners
Resources
Events & Learning
Thuthuka
Vacancies
Home
/
Resources
/
Tax
/
Submissions

Binding General Ruling 4 (Issue 4) – Apportionment Methodology To Be Applied By A Municipality

Overview

SAICA comments on the draft Binding General Ruling confirming, the apportionment methodology to be applied by municipalities when claiming input VAT.
AuthorLesedi Seforo
DivisionVAT
Keywords
Input VAT
section 16(3)
Apportionment
municipalities
traffic fines
Grants
Categories
Tax
Date23 June 2025
File
SAICA submission BGR 4 Issue 4 Apportionment Methodology Municipalities (pdf)
ResourcesSAICA TechnicalAudit and Assurance (300)Corporate Reporting (290)Ethics (103)Legislation and governance (683)Pathways to Relevance (39)Practice (71)Public Sector (223)Sustainability (88)Tax (1017)Submissions (229)Guides (30)Feedback Summaries (123)Tax Practitioner Regulation / Tools (4)Video and Recordings (80)Legal and Policy (218)Budget (80)Response to SAICA Submissions (14)Tax Alerts (168)Research (1)Case law summaries (70)Training Offices (86)
AboutHistoryBoardSocial Media GuidelinesSubscribe to our newsletters
MembersMember value propositionRegional representationUshintsho
InitiativesThuthukaCA Of The Future
Become a memberSchools and learnersUniversities, colleges and studentsTrainees
ContactTerms and conditionsFraud lineGeneral Disclaimers
SAICA LogoChartered Accountants Worldwide
© 2025 SAICA, NPO REGISTRATION NUMBER 020-050-NPO