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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