EXAMPLES OF VALID TAX INVOICES TAX INVOICE

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1 EXAMPLES OF VALID S EXAMPLE 1 FULL REFLECTING THE PRICE, VAT AND TOTAL CONSIDERATION CHARGED of supplier Invoice No. 05/123 From : Thabo s Electrical Supplies clearly Tax VAT No Date: May 05 Legal name & address of the recipient To: Sierra Hotels (Pty) Ltd /5/05 Electrical cable R100 each. Marble look wall R325 each. Light R each Selling price VAT % 938 1

2 EXAMPLE 2 FULL REFLECTING THE TOTAL CONSIDERATION CHARGED, A STATEMENT THAT THE CONSIDERATION INCLUDES VAT, AND THE RATE OF VAT CHARGED Legal name & address of supplier Invoice No. 05/1235 From : T.B. Electrical (Pty) Ltd clearly Tax VAT No Date: 5 May 05 of the recipient To: Nevada Hotel 5/5/05 Electrical cable R11 each Marble look wall R each Light R22.80 each Purchase price includes 1% Statement that the consideration includes VAT and the rate of VAT 2

3 EXAMPLE 3 FULL REFLECTING THE TOTAL CONSIDERATION CHARGED AND THE AMOUNT OF VAT INCLUDED IN THE CONSIDERATION Legal name & address of supplier Invoice No. 05/1236 From : T.B. Electrical (Pty) Ltd clearly Tax VAT No Date: 6 May 05 Legal and trading name & address of the recipient To: Sierra Hotels (Pty) Ltd t/a Nevada Hotel 6/5/05 Electrical cable R11 each Marble look wall R each Light R22.80 each VAT included R 938 Amount of VAT included in the consideration 3

4 EXAMPLE FULL FOR ZERO-RATED SUPPLIES of supplier Invoice No. J 9871 From : Billy s Bakery 123 Gingerbread Road clearly Tax VAT No Date: 13 July 05 Legal and trading name & address of the recipient To: Sierra Hotels (Pty) Ltd t/a Nevada Hotel 12/7/05 Loaves of brown R3.50 each /7/05 Loaves of brown R3.50 each Total R 630 VAT 0% nil Amount of VAT included in the consideration

5 EXAMPLE 5 FULL FOR MIXED SUPPLIES Tax Trading name & address of supplier NO To : Trading name & address of the recipient Billy s Bakery 123 Gingerbread Road VAT No clearly Sipho s Tour Operators Ck no 99/52389/23 VAT No.: Bush Heights BUSHLANDS 123 VAT of the supplier. Date : 30 November 05 or volume DATE QTY DESCRIPTION OF VAT R SERVICE/GOODS STATUS 30/11/05 2 Airport R150 per trip Exempt Night game viewing drive Exempt Tour guide R500 1% nights Accommodation B & R % Paintings 1%** litres Diesel guest s private x vehicle 0% 0 1% on R * Total R Amount of VAT included in the consideration Note : * VAT = R R R5 000 = R x 1% = R2. ** the standard rate of 1% if the customer removes the goods from South Africa. The tourist may however apply for a refund from the VAT Refund Administrator when departing from South Africa. 5

2. The law For ease of reference the relevant sections of the Act are quoted in Annexure A.

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