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The First Tier Tribunal (FTT) found that the misunderstanding of the company over whether the builders’ costs were for goods or services was genuine.

HMRC should have considered this but did not, and so their decision not to allow the backdating was unreasonable.

A registered tax practitioner may appear in person on behalf of the applicant.

SARS will not accept any faxed or photocopied applications for registration.

Posted applications will only be processed if applicants are geographically far from the SARS branch or due to any form of disability that prevents the applicant from appearing in person at the SARS branch, to present the application.

The following Notices of Registration will no longer be issued: IT150 – Notice of Registration [Personal and Corporate Income Tax (CIT)] VAT 103 – Notice of Registration [Value-Added Tax (VAT)] EMP103 – Notice of Registration (Payroll Taxes).

The business must complete a VAT 101 - Application for Registration form and submit it to the local SARS branch within 21 days from date of exceeding R1 million.

Further, in terms of the new VAT Registration Regulations, a person carrying on an enterprise which has not made R50 000 in taxable supplies in the past period of 12 months, is also allowed to register for VAT.Revenue collects the direct debit payment for VAT on the third last working day of the month. It is collected in arrears so, for example, the payment collected in January 2017 covers the VAT you owe for December 2016.To be eligible to set up a direct debit for VAT you must: You can increase the amount you pay monthly at any stage during the year on ROS.The provision to negotiate an earlier date of registration is contained in the VAT Act 1994.Schedule 1, paragraph 9(a), entitles a person who is not, and is not required to be VAT registered to register for VAT if he can satisfy HMRC that he is in business and is making taxable supplies.For VAT liability date backdating requests specifically, you will be expected to provide invoices, signed contracts or financial statements to motivate the backdating.


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