Value-Added Tax Registration Application

Transcription

1 Value-Added Tax egistration Application VAT101 Taxpayer Information Nature of Person Partnership / Body of persons Company / CC / Shareblock Public authority / Municipality Association not for gain Estate / Liquidation Club Welfare organisation Trust Fund Particulars of Applicant / Person Liable for egistration Surname/ Trading or other name Taxpayer income tax reference Taxpayer PAYE reference Financial year end (DDMM) Date of birth (CCYYMMDD) Passport Company / CC / Trust Fund egistration Country of esidence if not South African esident Is the applicant a foreign company? Y N Is the enterprise acquired as a going concern? Y N Particulars of Enterprise esidential Address and Contact Detail (If ) Home tel no. Physical Business Address and Contact Detail Website Business tel no. Fax no. Cell no. VAT101 Effective Date: Page 1 of 5

2 Address Mark here with an X if same as above or complete your Address Main Activity/Trade Classification Main activity Classification code (refer to brochure VAT / PAYE 403) Major division Activity within major division Particulars of other Enterprises / Branches / Divisions State the of enterprises / branches / divisions that also exist in the SA State the of enterprises / branches / divisions for which separate registration is required Furnish the trading or other name and employer s reference of ALL enterprises / branches / divisions including those for which an application for separate registration will be made on VAT 102 form. Financial Particulars Total Value of Supplies Furnish the total value of supplies of goods and/or services for the period of 12 months as follows: Standard rated supplies Zero-rated supplies Total value of taxable supplies Total value of exempt supplies Is the determination of the value of taxable supplies based on: Actual O Expected financial information? Note: In the case of a going concern, furnish the value of supplies made by the seller. VAT101 Effective Date: Page 2 of 5

3 Financial Particulars (Continued) State source of financial information used to determine the value of taxable supplies Is this a voluntary registration where the actual or expected value of taxable supplies has or will exceed Date on which the enterprise commenced / will commence (CCYYMMDD) Date on which the person became / will become liable for registration (CCYYMMDD) Y N Tax Periods (Mark only one option with an X) Tax periods of two months Tax periods of one month if total value of taxable supplies exceeds 30 million Tax periods of six months (only applicable to farming where taxable supplies for 12 months do not exceed 1.5 million) Feb/Aug Company/CC financial year end Jan/July Feb/Aug Mar/Sep Apr/Oct May/Nov Jun/Dec Tax period of 12 months ending on financial year-end (Only Trust Funds and Companies deriving income solely from the activities of letting of fixed property, renting of movable goods or the administration or management of companies which are connected persons in relation to the vendor.) Tax periods of four months if taxable supplies for 12 months do not exceed 1.5 million Accounting Basis Select one of the following options: Invoice Basis Payment Basis The Payments Basis may only be chosen by: - A Public Authority, Municipality, or Association not for gain or - A natural person with a total value of taxable supplies of less than 2.5 million per annum Particulars of Partners / Members / Directors / Shareholders / Trustees Particulars 1 Passport No. Company / CC / Trust Fund egistration Taxpayer income tax reference Country of esidence Particulars 2 Passport No. Company / CC / Trust Fund egistration Taxpayer income tax reference Country of esidence VAT101 Effective Date: Page 3 of 5

4 Particulars of epresentative Vendor Surname Passport Contact Tel No. Cell no. Capacity Public Officer Trustee / Curator / Liquidator / Executor / Administrator Partner Agent Treasurer Accounting Officer for Municipality / Public Authority Physical esidential Address (in South Africa) Particulars of External Auditor / Bookkeeper / Accountant / Tax Practitioner Tel No. Cell No. Tax Practitioner egistration No. Practice Address VAT101 Effective Date: Page 4 of 5

5 Banking Particulars of account holder Account Type: Cheque Savings / Transmission Bank Branch Account No. Branch Supporting Documents equired Supporting documents required for ALL applications Original letter from bank or recent bank statement with original bank stamp or ABSA bank estamped statement Copy of identity document, driving licence or passport of the representative vendor ecent copy of the business municipal account or utility bill or CA01 form ecent copy of the residential municipal account or utility bill or CA01 form for individual, partner or representative vendor Copy of financial information listed as source under financial particulars (no cashflow projections will be accepted) Additional supporting documents required (depending on the nature of person and circumstances) mark the relevant blocks Partnership Copy of identity document, driving licence or passport of the individual Copy of identity document, driving licence or passport of the partners, and Confirmation of partnership (VAT128) form Close Corporation / Company / Trust Fund Copy of identity document, driving licence or passport of two members/directors/shareholders/trustees, and Copy of certificate of incorporation Association not for Gain / Welfare Organisation / Club Application for category E (Company / Trust fund) If application is presented by registered Tax Practitioner Third party bank account (Holding/Subsidiary or non resident company) Declaration Copy of the constitution VAT121 form SAS Power of Attorney Indemnity for banking details (VAT119i) form I declare that: I am the individual owner / partner / representative vendor and the information herein is true and correct and that all the required documents are attached; I am fully aware of my duties and responsibilities as per the Value-Added Tax Act, 1991 and Tax Administration Act, 2012; I will present myself or authorise my registered tax practitioner to present this application in person to SAS for validation of information. SIGNATUE Date (CCYYMMDD) For enquiries go to or call SAS (7277) FO OFFICE USE Taxpayer registration Area code Magisterial district eason code VAT101 Effective Date: Page 5 of 5