Compliance
We assist with the preparation and submission of your VAT and customs returns, manage SARS verifications and audits, and handle requests for relevant material and related compliance queries so you can respond accurately and without unnecessary stress. You stay compliant and prepared, even when requirements become complex.
Advice
We provide technical VAT and customs advice, including written opinions, memoranda, and transaction-specific guidance, so you can act with certainty and stay compliant. You receive clear, practical guidance that helps you make the right call in complex situations.
Rulings & Determinations
We assist with your applications to SARS for VAT rulings, customs tariff and valuation determinations, and other formal guidance, ensuring your position is clearly set out and supported. You gain certainty where it matters most, reducing the risk of costly misunderstandings.
Dispute & Resolution
We assist with your VAT and customs disputes with SARS, including objections, appeals, requests for reasons, suspension of payment requests, and settlement engagements, ensuring your position is clearly presented and effectively managed throughout. You have experienced support to navigate disputes with assurance.
Health Checks & Due Dilligence
We conduct VAT and customs reviews to identify risks, compliance gaps, and planning opportunities, whether as part of your ongoing tax governance or transaction due diligence, helping you address issues early and make more informed decisions. You gain a clear view of where you stand and where opportunities lie.
Training
We provide tailored training for your finance, tax, and operational teams, focusing on key compliance obligations, technical principles, and practical engagement points so they can navigate day-to-day challenges with clarity. Your team gains the knowledge and confidence to handle VAT and customs requirements effectively.
Indirect taxes rarely stay simple for long. Evolving regulations, detailed compliance requirements, and ongoing engagement with SARS can place pressure on internal teams and increase the risk of errors, delays, or costly misinterpretation. What starts as routine compliance can quickly become time-consuming and complex without the right support.
AJM brings clarity and control to the process. By supporting your compliance, advising on technical matters, securing upfront certainty, and managing disputes where they arise, we help you reduce risk, respond with confidence, and stay focused on running your business.
Frequently
Asked Questions
When must I register for VAT?
A business must register for VAT when its taxable supplies exceed, or are expected to exceed, R2.3 million in any consecutive 12-month period.
What is the difference between output VAT and input VAT?
Output VAT is the VAT charged on sales made by a vendor. Input VAT is the VAT incurred on qualifying business expenses, which may be deducted from output VAT under certain circumstances.
What makes a tax invoice valid for VAT purposes?
A valid tax invoice must contain the prescribed details required by the VAT Act. This generally includes the supplier and recipient details, VAT numbers where applicable, invoice number, description of the supply and VAT charged.
Can SARS disallow an input VAT claim?
Yes. SARS may disallow input VAT if the vendor cannot provide valid supporting documents. AJM can assist in preparing a complete, accurate and properly supported response to SARS.
What is the difference between zero-rated and exempt supplies?
Zero-rated supplies are taxable supplies charged at 0%, and input VAT may generally still be claimed. Exempt supplies are not subject to VAT, and related input VAT is not claimable.
How are imported goods valued for customs purposes?
Imported goods are generally valued based on the “transaction value”. The transaction value is the price actually paid or payable for the goods when sold for export to the Republic, subject to certain adjustments. Examples of such adjustments include certain commissions, brokerage, the cost of packing and the cost of containers, provided these costs are incurred by the buyer and not included in the price paid or payable. AJM can advise on the value to be assessed for customs duty purposes by assisting with value determination applications to SARS.
What is a customs tariff determination, and why is it important?
A customs tariff determination is a formal decision by the SARS Commissioner confirming the correct tariff classification of imported or exported goods. The tariff classification determines the applicable customs duty rate, import restrictions, rebates, and other regulatory requirements for the goods.
What can you do if you disagree with a customs tariff determination?
There are remedies available to a taxpayer who disagrees with a customs tariff determination, including disputing it through the internal administrative appeal and alternative dispute resolution processes regulated by the Customs and Excise Act, No. 91 of 1964, and the applicable rules. Please contact us should you require assistance with a customs dispute.
What should I do if SARS levies a customs penalty?
If SARS imposes a customs penalty, it is important to promptly assess the basis for the penalty and consider whether there are grounds to dispute it. If no reasons have been given for the penalty and the basis cannot be determined, an aggrieved party could request reasons for the decision before pursuing dispute proceedings. AJM can assist with preparing such a request and in pursuing the dispute.
