SARS-General3

Draft Binding General Ruling VAT treatment of rounding difference in cash transactions

31 October 2022

This binding general ruling sets out the circumstances and conditions under which a supplier need not issue a credit note and the input tax consequences for the recipient vendor when a rounding difference occurs because of a cash transaction.

Send your comments to policycomments@sars.gov.za by 2 December 2022.

Read the binding general ruling here.

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