One of the aspects of compliance that SARS wishes to address is the declaration and payment of Value-Added Tax (VAT). During 2010 SARS announced that certain changes will be made to the VAT Vendor Declaration Form (VAT201 Declaration) aimed. 201 form in excel - VAT. Manual of Patent Office Practice and Procedure; Exposure Draft of Standard on Internal Audit (SIA) 230 / 240 / 360 / 370.

The New VAT Return Form Has Arrived In a bid to align with international best practice, SARS introduced a new VAT return form (VAT 201) on 28 June 2010. The new VAT 201 form requires the separate declaration of Value-Added Tax in respect of the import and export of goods into and out of the Republic of South Africa.Although the 2010 Taxation Laws Second Amendment Bill proposes that the VAT Act be amended to allow vendors to account for VAT on imported services on their VAT return (as opposed to the completion of a separate return), no such separate disclosure for imported services is required on the new form.

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The changes to the VAT 201 form will impact all vendors, but specifically vendors involved in the import and export of goods.These vendors will now be required to indicate separately on their VAT forms the value of all transactions involving the import and the export of goods.