VAT201. efiling user guide for Value-Added Tax

Transcription

1 efiling use guide fo Value-Added Tax

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3 CONTENTS 1. INTODUCTION EGISTEING FO VAT EQUESTING VENDO DECLAATION COMPLETING THE VENDO DECLAATION SUBMITTING THE DECLAATION FO A SPECIFIC TA PEIOD MAKING PAYMENT MAKING ADDITIONAL PAYMENTS EQUEST FO COECTION SUBMITTING SUPPOTING DOCUMENTS VIEWING HISTOIC DECLAATIONS EQUESTING STATEMENT OF ACCOUNT (VATSA)...32

4 1. INTODUCTION Since 2007 the South Afican evenue Sevice (SAS) has been modenising and simplifying tax pocesses in line with intenational best pactice. Impovements ae being made continuously as we aim to bette ou sevice standads and incease efficiency and compliance. One of the aspects of compliance that SAS wishes to addess is the declaation and payment of Value-Added Tax (VAT). Duing 2010 SAS announced that cetain changes will be made to the VAT Vendo Declaation Fom ( Declaation) aimed not only at impoving systems pocessing but also at addessing SAS s efficiency egading isk assessment and tax compliance. The following changes apply effective Apil 2011: A new Declaation fom in landscape fomat has been intoduced. It contains the same fields as the pevious fom but with the following additional fields: Demogaphic infomation The declaant s signatue A Payment efeence Numbe (PN) which will be pe-populated by SAS will eplace the pevious efeence numbe This guide is designed to help you complete you Declaation accuately and honestly. Note: The wods declaation and etun ae used intechangeably in the document but both efe to the Declaation. 2. EGISTEING FO VAT A vendo has to be egisteed as an efile to be able to egiste fo VAT on efiling. This will apply to: Individuals Tax pactitiones Oganisations (e.g. Companies Close Copoations Tusts and Exempt Institutions) To egiste fo VAT on efiling follow the steps below: Step 1 Navigate to Click on LOGIN Log in with you Log in name and Passwod 2

5 Step 2 A A /123456/12 Once logged into efiling select Oganisation Tax Types fom the side menu options unde OGANISATION. Step 3 Tick the box to egiste fo VAT and fill in you VAT efeence Numbe and the Tax Office in the space povided. Note: Please note that once the vendo has egisteed fo VAT on efiling no debit ode payments will be allowed. efiling use guide fo Value-Added Tax 3

6 Step 4 The following messages will appea on the sceen: Tax Types successfully updated and Awaiting Use Activation Step 5 The infomation povided will go though a validation pocess and SAS will activate the use account and the status will be updated to etun Successfully Activated 4

7 3. EQUESTING VENDO DECLAATION Note: A vendo will be able to equest the Declaation immediately afte the tax type has successfully been activated. A vendo will be allowed to: equest fo a Declaation fo the cuent tax peiod plus one futue tax peiod equest and submit a Declaation fo a past tax peiod. The following steps must be completed in ode to equest the Declaation. Step 1 Select the elevant vendo declaation unde etuns Issued fom the side menu. Click on the declaation that must be submitted. The declaations will be displayed as follows: Issued Saved In Eo. Note: VAT vendos will be able to equest fo Declaations dating as fa back as Octobe If the following message is displayed: No ecods available fo you selection select the peiod and click on the equest etun button on the ight hand side cone. efiling use guide fo Value-Added Tax 5

8 Step 2 To view any of the issued declaations and to poceed with the declaation click on Open The following sceen will display: The Declaation can be opened by using eithe the Flash Playe o ADOBE eade. Select the appopiate option. By clicking on the link you be will pesented with an editable Adobe flex declaation fo the selected peiod. To emove the declaation fom the issued/ saved list select the Manually Submitted option. The declaations that ae listed in the etuns Issued list should also be accessible fom the etuns Seach menu. Note: If a timeout occu while in the pocess of equesting a Declaation efiling will display the following message: You declaation could not be issued at this time please ty again late 6

9 Step 3 COMP AN Y The Adobe fom will aleady be pe-populated with the following infomation: Tading o Othe Name VAT egistation Numbe Tax peiod fo which the declaation is to be made Payment efeence Numbe (PN ) Diesel ates to be applied fo the applicable yea in which the indicated tax peiod falls and accoding to the type of diesel ebate fo which the vendo is egisteed. Note: The vendo will not be able to edit any of the fields listed above. The Adobe fom will aleady be pe-populated with the following infomation fo evised Declaations: Tading o Othe Name VAT egistation Numbe Tax peiod fo which the declaation is to be made The same Payment efeence Numbe (PN) as in the oiginal Declaation. Diesel ates to be applied fo the applicable yea in which the indicated tax peiod falls and accoding to the type of diesel fo which the vendo is egisteed. Financial data fom the pevious Declaation submitted. (Fo tax peiods pio to the implementation of the new Declaation the financial data will not be pe-populated) Contact details of the peson who completed the fist submission of the fo the tax peiod concened. The vendo will not be able to edit any of the fields listed above except fo the contact details of the peson who completed the fist submission of the Declaation. If the evision is fo a tax peiod pio to the last two yeas the diesel potion of the Declaation will be geneated but geyed out. The fields on the fom will still pefom all the calculations. efiling use guide fo Value-Added Tax 7

10 4. COMPLETING THE VENDO DECLAATION Note: Befoe you stat completing you Declaation please ead the Geneal ules fo Completing a Declaation in the Step-by-Step Guide fo Completion of the Value-Added Tax Vendo Declaation Complete all the elevant infomation that is equied fo the pocessing of the declaation. Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Diesel Diesel DAFT - FO SIGN OFF Vendo Declaation VATDI01 On Land Offshoe ail & Habou sevices Vendo Details Tading o Othe Name VAT eg No. Please Note: Selection of the diesel ebate type can be made if the vendo is egisteed fo a Diesel efund. Customs Code Contact On Land Details Fist Name The faming foesty and mining industies will qualify fo this efund Suname Tax Peiod (CCYYMM) Capacity Offshoe Bus Tel No. Fax No. Cell No. Commecial fishing coastal shipping offshoe mining and the National Sea escue Institute will qualify fo this efund Contact Declaation ail and Habou Sevices I declae that the infomation given on this fom is complete and coect. Please ail submit feight the oiginal haulies etun and etain specific a copy habou fo you ecods. sevice (As in opeatos BS and Functional will qualify Spec) fo this efund. DAFT - FO SIGN OFF Date (CCYYMMDD) Vendo Declaation Diesel Vendo Details On Land Vendo Details Tading o Othe Name Offshoe ail & Habou sevices Fo enquiies go to o call VAT eg No. Customs Code Please ensue you sign ove the two lines of s above Ba28cb87bde sadf1111 VATDI01 Ba28cb87bde sadf1111 Contact Details Tax Peiod (CCYYMM) Fist Name Suname _Old L FV V SV CT NO The vendo s details must be completed if all the fields have not been pe-populated. Capacity Tading o Othe Name P FO PESONAL ECODS ONLY Bus Tel No. Fax No. Y Cell No. Contact The tading name is the name unde which you 001/004 business tades. It is also the name known by you supplies o you customes Declaation and it may be diffeent fom you business legal name. This field is pe-populated. If the tading name o othe name has changed you ae equied to infom SAS in witing. I declae that the infomation given on this fom is complete and coect. Date (CCYYMMDD) Please ensue you sign ove the two lines of s above Fo enquiies go to call Ba28cb87bde sadf1111 Ba28cb87bde sadf1111 The VAT egistation numbe is the 10 digit numbe allocated by SAS to a egisteed vendo. This field is pe-populated. VAT egistation Numbe Customs Code The Customs Code is a numbe allocated to expotes/ impotes. The vendo must complete the Customs Code field if fields 2A 14A o 15A (o any combination theeof) ae completed. Tax Peiod (CCYYMM) This peiod is the peiod fo which the Declaation must be submitted depending on the declaation and payment _Old L FV V SV CT NO Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) P categoy allocated to the vendo. DAFT This field - FO will Y SIGN be pe-populated. OFF Diesel On Land Contact Details Vendo Details 001/004 FO PESONAL ECODS ONLY Vendo Declaation Tading This Othe is Name o VAT eg No. a new pat of the declaation. The vendo must complete the demogaphic infomation of the peson esponsible fo completing Customs Code the Declaation. Contact Details Fist Name Suname Capacity Bus Tel No. Fax No. Cell No. Contact Offshoe ail & Habou sevices Declaation Tax Peiod (CCYYMM) VATDI01 8 I declae that the infomation given on this fom is complete and coect. Date (CCYYMMDD) Please ensue you sign ove

11 The following fields ae mandatoy and must be completed: Fist Name The name of the peson esponsible fo completing the Declaation Suname The suname of the peson esponsible fo completing the Declaation Capacity The capacity of the peson esponsible fo completing the Declaation. Eithe the business telephone o cellphone numbe must be povided. The business telephone numbe must commence with the elevant aea code. If the business numbe is not povided the cellphone numbe is a mandatoy field. Business Telephone Numbe The business telephone numbe of the peson esponsible fo completing the Declaation Fax Numbe This is an optional field and may be completed. The fax numbe of the peson esponsible fo completing the Declaation Cell phone Numbe The cellula telephone numbe of the peson esponsible fo completing the Declaation Contact This is an optional field and may be completed. Povide the addess of the peson esponsible fo completing the Declaation. This field must be completed in BLOCK LETTES and inset one chaacte pe block. Voluntay Disclosue Pogamme (VDP) What is the pupose of VDP? The VDP seeks to: Give applicants an oppotunity to come clean by disclosing thei tax defaults and/o exchange contol contaventions and obtain elief if successful Establish a pocess within which the application citeia is tanspaent and elief paametes clealy pescibed Enhance the cultue of compliance in both the tax and exchange contol envionments Once the VDP application has been evaluated by the VDP Unit a witten ageement will be concluded between you and SAS in ode to effect the necessay assessments. Should you equie moe infomation a Compehensive Guide concening VDP is available on the SAS website Whee an appoved VDP ageement exists between the vendo and SAS the following infomation must be completed. Is this declaation made in espect of a VDP ageement with SAS? Make sue that an is inseted in the Y box. VDP application numbe The VDP application numbe as found on the VDP ageement must be completed. This is a mandatoy field if the Y block is selected. Note: When completing the emainde of the etun do not foget to include all amounts applicable fo the tax yea fo which VDP was ganted including the peviously omitted infomation. efiling use guide fo Value-Added Tax 9

12 Declaation Cell No. The electonic signatue (i.e the vendo s log in) associated with an efile vendo is deemed to be the signatue of the declaant. Declaation I declae that the infomation given on this fom is complete and coect. Date (CCYYMMDD) Fo enquiies go to o call Please ensue you sign ove the two lines of s above Ba28cb87bde sadf1111 Ba28cb87bde sadf1111 Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Calculation of Output Tax and DAFT Impoted - Sevices FO SIGN OFF A. Calculation of Output Tax and Impoted Sevices Supply of Goods and/o Sevices By You Standad ate (excluding capital goods and/o sevices and accommodation) Standad ate (only capital goods and/o sevices) Zeo ate (excluding goods expoted) 2 Vendo Declaation ACALC A 4A Zeo ate (only expoted goods) 2A Exempt and non-supplies Supply of accommodation: Exceeding 28 days 5 FO PESONAL ECODS % 6 ONLY Value Not exceeding 28 days 7 Total: (6 + 7) 9 Change in use and expot of second-hand goods Othe and impoted sevices Please Total submit A: TOTAL the oiginal OUTPUT etun TA and (4+4A ) etain a copy fo you ecods. (As in BS and Functional Spec) A. Calculation of Output Tax and Impoted Sevices DAFT - FO SIGN OFF Field 1 - Standad ate (excluding capital goods and/o sevices and accommodation) Supply of Goods and/o Sevices By You Standad ate (excluding capital goods and/o sevices and accommodation) Supply of accommodation: _Old Exceeding 28 days L FV 5 V SV CT NO % 6 Aicaft fuel Value Not exceeding 28 days P 7 Total: 8 (6 + Building 7) mateials and sevices Y 001/004 Change in use and Books expot of second-hand and newspapes goods Othe and impoted sevices Cigaettes cold dinks and liquo Total A: TOTAL OUTPUT TA (4+4A ) Clothing Electicity wate and efuse emoval Entance fees to spoting events Funitue Hotel accommodation Lawye s sevices Local ai tavel Meat and any food seved as a meal P Y Medicines 001/004 Medical sevices (othe than by State hospitals) _Old L FV V SV CT NO Vendo Declaation Standad ate (only capital goods and/o sevices) 1A 4A Zeo ate (excluding goods expoted) 2 The VAT inclusive amount of goods and/o sevices supplied by you (including deemed supplies) at the standad ate excluding capital Zeo ate (only expoted goods) 2A goods and/o sevices and commecial accommodation must be completed in Field 1. All goods and sevices ae standad ated Exempt and non-supplies 3 (cuently 14%) unless specifically zeo-ated exempt o qualify as non-supplies. Examples of standad ated supplies (sales) ae: Moto epais Moto vehicles and spaes Paaffin (excluding illuminating keosene) FO PESONAL ECODS ONLY FO PESONAL ECODS ONLY ACALC01 10

13 Postage stamps estauant sevices Telephone sevices Tanspot of goods Washing powde Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) White bead. A. Calculation of Output Tax and Impoted Sevices Supply of Goods and/o Sevices By You DAFT - FO SIGN OFF Field 1A - Standad ate (only capital goods and/o sevices) Standad ate (excluding capital goods and/o sevices and accommodation) Standad ate (only capital goods and/o sevices) Total: (6 + 7) A. Calculation of Output Tax and Impoted Sevices Supply of Goods and/o Sevices By You Change in use and expot of second-hand goods Standad ate (excluding capital goods and/o sevices and accommodation) Othe and impoted sevices Standad ate (only capital goods and/o sevices) Vendo Declaation Zeo ate (excluding goods expoted) 2 Zeo ate (only expoted goods) 2A The VAT inclusive amount of goods and/o sevices supplied by you at the standad ate only capital goods and/o sevices must be Exempt and non-supplies 3 Zeo Total ate (excluding A: TOTAL goods expoted) OUTPUT TA (4+4A ) 1 ACALC01 1A 4A completed in Field 1A. This field must eflect the consideation eceived (VAT included) in espect of: Supply of accommodation: Please Exceeding submit 28 days the oiginal etun and 5 etain a copy fo you ecods. (As in BS % and 6 Functional Spec) Sale of capital goods and/o sevices (e.g. sale of land and buildings plant and machiney intellectual popety) Value Not exceeding 28 days 7 DAFT - FO SIGN OFF VAT on assets upon temination of egistation. Field 2 - Zeo ate (excluding goods expoted) Zeo ate (only expoted goods) Vendo Declaation ACALC A 1A A Exempt and non-supplies 3 The amount of goods and/o sevices supplied by you at the zeo ate excluding expoted goods must be completed in Field 2. Zeo Supply of accommodation: ated supplies ae taxable supplies taxed at a ate of 0%. Examples of zeo-ated supplies ae: Exceeding 28 days 5 % 6 Value Not exceeding 28 days Bown bead 7 Total: (6 + 7) Bown bead flou excluding ban Change in use and expot of second-hand goods 10 Eggs of domesticated chickens Othe and impoted sevices 12 Total A: TOTAL Edible OUTPUT legumes TA and (4+4A ) pulses of leguminous plants 13 _Old L FV V SV CT NO Fesh/fozen fuit and vegetables P FO PESONAL ECODS ONLY Y Died beans 001/004 Illuminating keosene Lentils Maize meal Milk cultued milk milk powde and daiy powde blend _Old L FV V SV Pilchads/ sadines in tins o cans CT NO P FO PESONAL ECODS ONLY Vegetable oil excluding olive oil Y Fuel levy goods (e.g. petol and diesel) 001/004 The sale of a business o pat of a business as a going concen Sevices supplied in espect of goods tempoaily admitted into the SA fom an expot county fo the puposes of being epaied o seviced DAFT - FO SIGN OFF Vendo Declaation Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) A. Calculation of Output Tax and Impoted Sevices Intenational tavel. Supply of Goods and/o Sevices By You Standad ate (excluding capital goods and/o sevices and accommodation) Standad ate (only capital goods and/o sevices) Field 2A - Zeo ate (only expoted goods) Zeo ate (excluding goods expoted) ACALC01 1A 4A Zeo ate (only expoted goods) 2A Exempt and non-supplies 3 Supply of accommodation: The amount of goods supplied by you at the zeo ate which has been expoted fom the epublic of South Afica must be completed Exceeding 28 days 5 % 6 in Field 2A. The Customs Code field is mandatoy if Field 2A is completed. Value Not exceeding 28 days 7 Total: (6 + 7) Change in use and expot of second-hand goods Othe and impoted sevices 12 Total A: TOTAL OUTPUT TA (4+4A ) 13 efiling use guide fo Value-Added Tax 11

14 A. Calculation of Output Tax and Impoted Sevices Supply of Goods and/o Sevices By You Standad ate (excluding capital goods and/o sevices and accommodation) Standad ate (only capital goods and/o sevices) Zeo ate (excluding goods expoted) Field 3 - Exempt and non-supplies Zeo ate (only expoted goods) DAFT - FO SIGN OFF Vendo Declaation ACALC A 2 2A 4A Exempt and non-supplies Supply of accommodation: 3 Exceeding 28 days 5 % 6 Value Not exceeding 28 days 7 Total: (6 + 7) Financial sevices Change in use and expot of second-hand goods The amount of exempt supplies o non-supplies supplied by you must be completed in Field 3. No output tax is levied in espect of exempt supplies and no input tax elating to the expenditue on these supplies may be deducted. The following ae examples of exempt supplies: Othe and impoted sevices Donated goods o sevices by an association not fo gain esidential accommodation Total A: TOTAL OUTPUT TA (4+4A ) The letting of leasehold land The sale o letting of land situated outside the epublic Tanspot of fae-paying passenges by oad o ailway The supply of educational sevices Membeship contibutions to employee oganisations such as tade unions The supply of childcae sevices. _Old L FV V SV CT NO P FO PESONAL ECODS ONLY Field 4 must be must be equal to Field 1 x (/(100 Y + )) whee is the cuent VAT ate of 14%. This amount is automatically Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) calculated by the fom but will be editable 001/004 if the vendo disagees with the automatic calculations. If the edited amount diffes consideably DAFT with - the FO auto SIGN calculated OFF Vendo Declaation amount an eo message will pompt the vendo to A. Calculation of Output Tax and Impoted Sevices ACALC01 ensue that the coect value is enteed. P Y 001/004 _Old L FV V SV CT NO P Supply of Goods and/o Sevices By You Standad ate (excluding capital goods and/o sevices and accommodation) Standad ate (only capital goods and/o sevices) 1A 4A Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Please Zeo ate (excluding submit goods the expoted) oiginal etun and etain copy fo you ecods. (As in BS and 2 Functional Spec) Zeo ate (only expoted goods) 2A Field 4A must be equal to DAFT DAFT Field 1A x - (/(100 FO FO + SIGN SIGN )). This OFF OFF Vendo Declaation amount is automatically Vendo calculated Declaation by the fom but will be Exempt A. Calculation and non-supplies of Output Tax and Impoted Sevices 3 ACALC01 A. Calculation editable of Output if the Tax vendo and Impoted disagees Sevices with the automatic calculations. If the edited amount diffes consideably ACALC01 with Supply of accommodation: Goods and/o Sevices By You Supply of Goods and/o Sevices By You Standad Exceeding the ate 28 (excluding days auto capital calculated goods and/o sevices 5 amount and accommodation) an eo message % will 61 pompt the vendo to ensue that 4 the coect value is enteed Standad ate (excluding capital goods and/o sevices and accommodation) Standad Value Not ate exceeding (only capital 28 days goods and/o sevices) 71A 4A Standad ate (only capital goods and/o sevices) 1A 4A Zeo Total: ate (excluding (6 + 7) goods expoted) Zeo ate (excluding goods expoted) 2 Zeo ate (only expoted goods) 2A Zeo ate (only expoted goods) 2A Exempt Change and in use non-supplies and expot of second-hand goods 3 10 Exempt and non-supplies Field 5 - Supply of accommodation Othe Supply and impoted of accommodation: sevices Supply of accommodation: 12 Exceeding 28 days 5 % 6 Exceeding Total 28 A: days TOTAL OUTPUT TA (4+4A ) 5 % 6 13 Value Not exceeding 28 days 7 Value Not exceeding 28 days 7 Total: (6 + 7) The Please Total: VAT submit (6 exclusive 7) the oiginal amount etun and of etain commecial a copy fo you accommodation ecods. (As in BS supplied and 8 Functional exceeding Spec) 28 days must be completed 9 in Field 5. The total value 100 (VAT excluded) Change in use and in expot espect of second-hand of: DAFT - FO SIGN OFF Vendo Declaation goods 10 Change in use and expot of second-hand goods Othe A. Calculation sevices of Output Tax and Impoted Sevices ACALC01 12 Othe and impoted Commecial sevices accommodation povided fo a full peiod of moe than 28 days must be epoted 12 in Field 5 Please Supply submit of Goods the oiginal and/o etun Sevices and etain By a You copy fo you ecods. (As in BS and Functional Spec) Total A: TOTAL OUTPUT TA (4+4A ) 13 Total A: TOTAL OUTPUT TA (4+4A ) 13 The amount chaged must be an all inclusive chage Standad ate (excluding capital goods and/o sevices and accommodation) 1 that includes the chage fo 4 domestic goods and sevices. If the DAFT - FO SIGN OFF Vendo Declaation amount Standad ate (only capital goods and/o sevices) 1A 4A A. Calculation is not of Output an all Tax inclusive and Impoted chage Sevices the amount (inclusive of tax) must be eflected in Field 1 above. ACALC01 Zeo ate (excluding goods expoted) 2 Supply of Goods and/o Sevices By You Zeo ate (only expoted goods) 2A Standad ate (excluding capital goods and/o sevices and accommodation) Exempt and non-supplies _Old Field 6 must be L equal FV V to Field 5 x SV 60%. This CT amount NO is automatically calculated by Standad ate (only capital goods and/o sevices) 1A 4A the fom. Supply of accommodation: P FO PESONAL ECODS ONLY Zeo ate (excluding goods expoted) 2 Exceeding 28 days 5 Please submit the oiginal etun and etain a copy fo you ecods. (As in BS % and 6 Functional Spec) Zeo ate (only expoted goods) Y 2A Value Not exceeding 28 days 7 Exempt and non-supplies DAFT - FO 001/004 SIGN 3 OFF Vendo Declaation Total: (6 + 7) Supply A. Calculation of accommodation: of Output Tax and Impoted Sevices ACALC01 Field 7 Exceeding Change Supply 28 in use of days and Goods expot of second-hand and/o goods Sevices 5 By You % 6 _Old L FV V SV CT NO _Old Standad Value Not ate exceeding (excluding 28 days capital goods L and/o sevices FV V and accommodation) SV CT NO 71 4 Othe and impoted sevices P P FO PESONAL 12 ECODS ONLY Total: (6 + 7) 8 Standad ate (only capital goods and/o sevices) 1A 94A Total A: TOTAL OUTPUT TA (4+4A ) 13 Y Zeo The ate (excluding goods expoted) 2 VAT exclusive amount of accommodation supplied Y not exceeding NOT 28 days FO must be SUBMISSION completed in Field 7. TO The total SAS. value (VAT Change in use and of second-hand goods Zeo ate (only expoted goods) 001/ A / excluded) in espect of accommodation supplied fo a peiod equal to o less than 28 days (full peiod) must be epoted in Field 7. Othe Exempt and and impoted non-supplies sevices 3 12 Total Supply A: of TOTAL accommodation: OUTPUT TA (4+4A ) 13 Exceeding 28 days 5 % 6 Field 8 must be equal to the sum of Fields 6 and 7. This amount is automatically calculated by the fom. Value Not exceeding 28 days 7 Total: (6 + 7) Change in use and expot of second-hand goods Othe and impoted sevices Field 9 must be equal to Field 8 x (/100). It is calculated by applying the tax ate (i.e. 14%) 12 instead of the tax faction (14/114) _Old Total A: TOTAL OUTPUT L TA FV (4+4A ) V SV CT NO 13 FO PESONAL ECODS ONLY FO PESONAL ECODS ONLY

15 DAFT - FO SIGN OFF Standad ate (only capital goods and/o sevices) 1A 4A Vendo Declaation Zeo ate (excluding goods expoted) 2 A. Calculation of Output Tax and Impoted Sevices Zeo ate (only expoted goods) 2A ACALC01 Supply of Goods and/o Sevices By You Exempt and non-supplies 3 Standad ate (excluding capital goods and/o sevices and accommodation) Supply of accommodation: Standad ate (only capital goods and/o sevices) to Field 8. This amount 1A 6 is automatically calculated 4A Exceeding 28 days % Zeo ate (excluding goods expoted) 2 by the fom. Value Not exceeding 28 days 7 Zeo ate (only expoted goods) 2A Total: (6 + 7) Exempt and non-supplies 3 Supply of accommodation: Change in use and expot of second-hand goods Exceeding 28 days 5 % 6 Othe and impoted sevices 12 Value Not exceeding 28 days 7 Total A: TOTAL OUTPUT TA (4+4A ) 13 Total: (6 + 7) Please Change in use submit and expot the of oiginal second-hand etun goodsand etain a copy fo you ecods. (As in BS and Functional Spec) Othe and impoted sevices DAFT - FO SIGN OFF Vendo Declaation 12 A. Total Calculation A: TOTAL of Output OUTPUT Tax TA and (4+4A ) Impoted Sevices 13 ACALC01 Please Supply submit of Goods the oiginal and/o etun Sevices and etain By a You copy fo you ecods. (As in BS and Functional Spec) Standad ate (excluding capital goods and/o sevices and accommodation) 1 DAFT - FO SIGN OFF 4 Vendo Declaation Standad ate (only capital goods and/o sevices) 1A 4A A. Calculation of Output Tax and Impoted Sevices ACALC Zeo ate (excluding goods expoted) 2 Supply of Goods and/o Sevices By You Zeo ate (only expoted goods) 2A Standad ate (excluding capital goods and/o sevices and accommodation) 1 4 Exempt and non-supplies _Old L FV V SV CT NO Standad ate (only capital goods and/o sevices) 1A 4A P FO PESONAL Supply of accommodation: ECODS ONLY Zeo ate (excluding goods expoted) 5 2 Exceeding 28 days % 6 Y Zeo ate (only expoted goods) 2A Value Not exceeding 28 days 7 Exempt editable and non-supplies if the vendo disagees with the automatic 001/004 3 calculations. If the edited amount diffes consideably with Total: (6 + 7) _Old Supply the of auto accommodation: calculated L FV amount V2010..an SV eo CT message NO will pompt the vendo to ensue that the coect value is enteed. Exceeding 28 days 5 % 6 P FO PESONAL ECODS ONLY Change in use and expot of second-hand goods Value Not exceeding 28 days 7 Othe and impoted sevices Y NOT FO SUBMISSION 12 TO SAS. Total: (6 + 7) Total A: TOTAL OUTPUT TA (4+4A ) 001/ Change in use and expot of second-hand goods Field 9 is calculated by applying the tax ate (i.e. 14%) instead of the tax faction (14/114) to Field 8. Field 10 Change in use and expot of second-hand goods The amount of change in use and the expot of second-hand goods must be completed in Field 10. Consideation (VAT included) in espect of goods and/o sevices puchased fo taxable supplies but applied fo pivate use and exempt supply use. The puchase pice of second-hand goods fo which a notional input tax was deducted whee those goods wee subsequently expoted must be completed in Field 10. Field 11 must be equal to Field 10 x (/(100 + )). This amount is automatically calculated by the fom but will be Field 12 Othe and impoted sevices Othe and impoted sevices Total A: TOTAL OUTPUT TA (4+4A ) Only VAT payable in espect of the following may be enteed: Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Debit notes issued Cedit notes eceived A. Calculation of Output Tax and Impoted Sevices ACALC01 Supply of Goods and/o Sevices By You Standad ate (excluding ecovey capital goods of and/o iecoveable sevices and accommodation) debts _Old Standad ate (only capital goods and/o L sevices) FV V SV CT NO 1A 4A Bate tansactions Zeo ate (excluding goods expoted) P 2 Zeo ate (only expoted goods) 2A Sevices impoted by you fo puposes of making Y non taxable supplies Exempt and non-supplies 3 001/004 _Old Adjustments L in FV espect V of acquisition SV CT of a going NO Supply of accommodation: concen P Exceeding 28 days VAT adjustments 5 % 6 in espect of change in accounting basis. Value Not exceeding 28 days Y 7 Total: (6 + 7) DAFT - FO SIGN OFF 001/ Vendo Declaation FO PESONAL ECODS ONLY FO PESONAL ECODS ONLY Field 13 Total Output Tax must be equal to the sum of Fields 4+4A This amount is automatically calculated Change in use and expot of second-hand goods by the fom. Othe and impoted sevices Total A: TOTAL OUTPUT TA (4+4A ) Total Output Tax must be equal to the sum of Fields 4 +4A If Field 13 does not add up the VAT Declaation will be ejected. This amount is automatically calculated by the fom. Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Calculation of Input Tax DAFT - FO SIGN OFF B. Calculation of Input Tax Capital goods and/o sevices supplied to you Vendo Declaation BCALC01 14 Capital goods impoted by you _Old L FV V Othe goods and/o sevices supplied to you (not capital goods) SV CT NO Othe goods impoted by you (not capital goods) Change in use Bad debts Othe Total B: TOTAL INPUT TA (14+14A+15+15A ) VAT PAYABLE/EFUNDABLE (Total A - Total B) P Y 001/004 14A 15 FO PESONAL ECODS ONLY 15A Total input Tax (Hidden Field) efiling use guide fo Value-Added Tax 13

16 SV NO Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) DAFT - FO SIGN OFF Field 14 - Capital goods and/o sevices supplied to you B. Calculation of Input Tax Capital goods and/o sevices supplied to you Vendo Declaation BCALC01 14 Capital goods impoted by you 14A Othe goods and/o sevices supplied to you (not capital goods) 15 The pemissible VAT amount of capital goods and/o sevices supplied to you must be completed in Field 14. A valid tax invoice must be held Othe goods impoted by you (not capital goods) 15A by you. Examples of such acquisitions ae: Change in use Bad debts Othe Office equipment Funitue Tucks Total B: TOTAL INPUT TA (14+14A+15+15A ) VAT PAYABLE/EFUNDABLE (Total A - Total B) Land and buildings. Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) B. Calculation of Input Tax DAFT - FO SIGN OFF Field 14A - Capital goods impoted by you Capital goods and/o sevices supplied to you Total input Tax (Hidden Field) Vendo Declaation BCALC01 14 Capital goods impoted by you 14A Othe goods and/o sevices supplied to you (not capital goods) 15 Othe goods impoted by you (not capital goods) 15A The pemissible VAT amount of capital goods impoted by you must be completed in Field 14A. The Customs Code field is mandatoy. Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) This field applies to capital goods Change in use DAFT impoted in - espect FO of SIGN which OFF a valid elease document Vendo issued Declaation by Customs is held. 16 Bad B. debts Calculation of Input Tax 17 BCALC01 Othe Capital goods and/o sevices supplied to you Field 15 - Othe goods and/o sevices supplied to you (not capital goods) Capital Total goods B: impoted TOTAL by you INPUT TA (14+14A+15+15A ) 14A 19 Othe VAT goods PAYABLE/EFUNDABLE and/o sevices supplied to you (not capital goods) (Total A - Total B) Othe goods impoted by you (not capital goods) _Old L FV V Change in use SV CT NO P Y Bad debts Othe 001/004 FO PESONAL ECODS ONLY 16 The pemissible VAT amount of othe goods and/o sevices supplied to you (not capital goods) must be completed in Field 15. A valid tax invoice must be held by you. Examples of such acquisitions ae: 17 Accounting fees 18 Total B: TOTAL INPUT TA (14+14A+15+15A ) 19 Advetisements VAT PAYABLE/EFUNDABLE (Total A - Total B) 20 Commission paid Total input Tax (Hidden Field) Cleaning mateials Shot tem insuance pemiums Membeship fees _Old ent L FV V SV CT NO P FO PESONAL ECODS ONLY epais Y Second-hand goods (notional input tax) 001/004 Stationey Stock puchases _Old L FV V SV CT NO Please submit Telephone the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) P DAFT - FO SIGN OFF Wate and lights. B. Calculation of Input Tax Capital goods and/o sevices supplied to you Y 001/004 Capital goods impoted by you Field 15A - Othe goods impoted by you (not capital goods) Othe goods and/o sevices supplied to you (not capital goods) Othe goods impoted by you (not capital goods) A Total input Tax (Hidden Field) FO PESONAL ECODS ONLY Vendo Declaation BCALC A 15 15A Change in use 16 The pemissible VAT amount of othe goods impoted by you (not capital goods) must be completed in Field 15A. The Customs Code Please Bad debts submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) 17 field is mandatoy. This applies to non-capital goods impoted in espect of which a valid elease document is issued by Customs is Othe 18 DAFT - FO SIGN OFF Vendo Declaation held. B. Total Calculation An B: example TOTAL of Input INPUT of Tax such TA (14+14A+15+15A ) acquisition is the impotation of tading stock. 19 BCALC01 Capital VAT goods PAYABLE/EFUNDABLE and/o sevices supplied to you (Total A - Total B) Capital goods impoted by you 14A Total input Tax (Hidden Field) Adjustments Othe goods and/o sevices supplied to you (not capital goods) 15 Othe goods impoted by you (not capital goods) 15A Field 16 Change in use Change in use 16 Bad debts 17 Othe The VAT amount in espect of the change in use must be completed in Field 16. Only the VAT amount 18 in espect of: Total B: TOTAL INPUT TA (14+14A+15+15A ) 19 VAT PAYABLE/EFUNDABLE (Total A - Total B) Goods and sevices peviously applied fo non taxable puposes and now wholly o patially as applied fo taxable supplies An incease in the extent of application of use of goods and/o sevices fo taxable puposes. 20 Total input Tax (Hidden Field) 14

17 B. Calculation of Input Tax Capital goods and/o sevices supplied to you Capital goods impoted by you 14 14A BCALC01 Othe goods and/o sevices supplied to you (not capital goods) Othe goods impoted by you (not capital goods) Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Field 17 Bad debts DAFT - FO SIGN OFF Othe goods impoted by you (not capital goods) _Old L FV V SV CT NO Change in use P Y Bad debts the fom. 001/004 Othe Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Total B: TOTAL INPUT TA (14+14A+15+15A ) DAFT - FO SIGN OFF VAT PAYABLE/EFUNDABLE (Total A - Total B) B. Calculation of Input Tax _Old Capital goods and/o sevices supplied L to you FV V SV CT NO P 15 15A Change in use Vendo Declaation 16 Bad B. debts Calculation of Input Tax Othe Capital goods and/o sevices supplied to you BCALC01 Capital Total goods B: impoted TOTAL by you INPUT TA (14+14A+15+15A ) 14A 19 The VAT amount in espect of bad debts must be completed in Field 17. Fill in only the VAT amount in espect of iecoveable debts on Othe VAT goods PAYABLE/EFUNDABLE and/o sevices supplied to you (not capital goods) (Total A - Total B) which VAT was levied duing the sale. Only applies if egisteed unde the invoice basis of VAT accounting. Othe goods impoted by you (not capital goods) 15A Total input Tax (Hidden Field) Change in use 16 Field 18 - Othe Bad debts 17 Othe Total B: TOTAL INPUT TA (14+14A+15+15A ) Only the VAT amount in espect of: VAT PAYABLE/EFUNDABLE (Total A - Total B) Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Cedit notes issued Debit notes eceived B. Calculation of Input Tax Capital goods and/o sevices supplied to you Capital goods impoted by you VAT adjustments in espect of change in accounting basis Taiff adjustments. Othe goods and/o sevices supplied to you (not capital goods) DAFT - FO SIGN OFF FO PESONAL ECODS ONLY FO PESONAL ECODS ONLY 14A NOT FO SUBMISSION 15 TO SAS. Othe goods and/o sevices supplied to you (not capital goods) Y Othe goods impoted by you (not capital goods) 001/004 15A Field 20 must be equal to the diffeence between Fields 13 and 19. This amount is automatically calculated by the Change fom. in use If the diffeence between Field 13 and 19 is less than zeo then the minus (-) sign must be added in the fist block befoe 16 Bad debts the amount enteed in the field. The minus sign (-) will indicate that a efund is due. If Field has no minus sign (-) befoe the Othe amount then the amount indicates that payment is due. 18 Total B: TOTAL INPUT TA (14+14A+15+15A ) Total input Tax (Hidden Field) Vendo Declaation BCALC A 15 15A Field 19 must be equal to the sum of Fields 14+14A+15+15A This amount is automatically calculated by If Field 19 does not add up the Declaation will be ejected. Capital goods impoted by you VAT PAYABLE/EFUNDABLE (Total A - Total B) Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Calculation of DIESEL EFUND IN TEMS OF THE CUSTOMS AND ECISE TA DAFT - FO SIGN OFF _Old L FV V SV CT NO C. Calculation of DIESEL EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT P On Land: Total puchases (l) Non-eligible puchases (l) Eligible puchases (l) Claimable lites (l) 22 Y 001/ % 24 FO PESONAL ECODS ONLY OLDI Vendo Declaation 20 BCALC01 Total input Tax (Hidden Field) 20 Total input Tax (Hidden Field) Vendo Declaation 25 Offshoe: FFCED01 Total puchases (l) 26 Non-eligible puchases (l) 27 _Old L FV V SV CT NO Eligible puchases (l) 28 P ail & Habou sevices: Total puchases (l) 30 Y 001/004 FO 29 PESONAL ECODS ONLY DCAL01 Non-eligible puchases (l) Eligible puchases (l) TOTAL AMOUNT PAYABLE/EFUNDABLE 20 - ( ) o 20 + ( ) 34 TAPE01 Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) On Land DAFT - FO SIGN OFF Vendo Declaation C. Calculation of DIESEL EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT _Old L FV V SV CT NO On Land: P Field 21 The total amount of diesel puchases in lites in espect of eligible and non-eligible puchases Total puchases (l) 21 Y Non-eligible puchases (l) 22 Eligible puchases (l) Claimable lites (l) / % FO PESONAL ECODS ONLY OLDI01 25 Offshoe: Total puchases (l) 26 efiling use guide fo Value-Added Tax FFCED01 15

18 Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) DAFT - FO SIGN OFF C. Calculation of DIESEL EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT Vendo Declaation On Land: Field 22 The total amount of non-eligible lites 21 Total puchases (l) Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Non-eligible puchases (l) 22 DAFT - FO SIGN OFF Eligible puchases (l) 23 % C. Calculation of DIESEL EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT Claimable lites (l) Please On Land: submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) OLDI01 Field 23 The amount of diesel in espect of eligible puchases (total puchases less non-eligible puchases). This field is mandatoy DAFT - FO SIGN OFF Vendo Declaation Total puchases (l) 21 Offshoe: FFCED01 Non-eligible if field puchases 21 (l) was 22 completed and must be in full lites Total C. Calculation puchases (l) of DIESEL 26 EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT Eligible puchases (l) 23 % Non-eligible On Land: puchases (l) 27 OLDI01 Claimable lites (l) Eligible Total puchases (l) (l) Non-eligible puchases (l) 22 Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Offshoe: FFCED01 Eligible puchases (l) 23 % ail & Habou sevices: DCAL01 Total puchases (l) 26 DAFT - FO SIGN OFF Vendo Declaation Claimable lites (l) Total puchases (l) C. Calculation of DIESEL Non-eligible puchases (l) 27 EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT Non-eligible puchases (l) 31 Please submit the oiginal etun and etain a copy fo you ecods. (As in Eligible puchases (l) 28 BS and Functional Spec) On Land: 29 OLDI01 Eligible Offshoe: puchases (l) FFCED01 Total puchases (l) 21 DAFT - FO SIGN OFF Vendo Declaation Total puchases (l) 26 Non-eligible C. Calculation ail & puchases of Habou (l) DIESEL 22 EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT sevices: DCAL01 Non-eligible puchases (l) 27 Eligible by puchases the (l) fom. 23 % Please Total On puchases Land: (l) 30 Eligible puchases submit (l) the oiginal 28 etun and etain a copy fo you ecods. (As in BS and Functional Spec) OLDI01 29 TAPE01 Claimable lites (l) 24 Non-eligible puchases (l) Total puchases (l) 21 TOTAL AMOUNT PAYABLE/EFUNDABLE DAFT 20 - (25- + FO ) SIGN o 20 + (25 OFF ) Vendo Declaation 34 Eligible Non-eligible puchases puchases (l) (l) C. Calculation of DIESEL EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT ail & Habou sevices: DCAL01 Eligible Offshoe: puchases (l) 23 % FFCED01 Total On puchases Land: (l) 30 OLDI01 Total Claimable puchases lites (l) Non-eligible Total puchases puchases (l) (l) Please Non-eligible submit puchases the (l) oiginal 27 etun and etain a copy fo you ecods. (As in BS and Functional Spec) TAPE01 Eligible Non-eligible puchases puchases (l) (l) _Old Eligible TOTAL puchases AMOUNT (l) PAYABLE/EFUNDABLE 28 L FV V SV - (25 + CT ) NO o 20 + ( ) 29 Offshoe: Eligible puchases (l) 23 DAFT - FO SIGN % OFF Vendo Declaation Total puchases (l) 26 P Claimable C. Calculation lites (l) of DIESEL 24 EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT Non-eligible ail & puchases Habou (l) sevices: 27 Y On Land: TAPE01 OLDI01 Total Eligible puchases puchases (l) (l) /004 (cl) Total 29 Total TOTAL Offshoe: puchases AMOUNT (l) PAYABLE/EFUNDABLE ( ) o 20 + ( ) 34 FFCED01 Non-eligible puchases (l) 31 _Old Total Non-eligible puchases puchases (l) (l) Please submit the oiginal L etun FV and V etain a copy fo SV you ecods. CT (As in NO BS and Functional Spec) Eligible puchases (l) ail & Habou sevices: DCAL01 Non-eligible Eligible puchases puchases (l) (l) % P Total puchases (l) 30 DAFT - FO SIGN OFF Vendo Declaation Eligible Claimable puchases lites (l) (l) Y (cl) Total C. Calculation of DIESEL EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT Non-eligible puchases (l) 31 Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) 001/004 _Old L FV V SV CT NO Eligible On Land: puchases (l) TAPE01 OLDI01 ail Offshoe: & Habou sevices: DAFT - FO SIGN OFF Vendo Declaation FFCED01 DCAL01 Total TOTAL puchases AMOUNT (l) PAYABLE/EFUNDABLE ( ) P o 20 + ( ) 34 Total Total C. Calculation puchases (l) puchases (l) of DIESEL EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT Non-eligible if Field puchases 26 (l) was 22 completed and must be in full lites Y Non-eligible puchases (l) 27 Please Non-eligible puchases (l) 31 Eligible On Land: submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) OLDI01 puchases (l) /004 % Eligible puchases (l) TAPE01 Eligible puchases (l) (cl) Total Claimable Total puchases TOTAL lites AMOUNT (l) (l) 21 PAYABLE/EFUNDABLE 24 DAFT 20 - (25- + FO ) SIGN o 20 + (25 OFF ) Vendo Declaation Non-eligible puchases (l) 22 C. Calculation of DIESEL EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT _Old Eligible ail puchases & Habou (l) sevices: 23 L FV V SV CT NO % DCAL01 Offshoe: On Land: FFCED01 OLDI01 Total Claimable puchases lites (l) P 25 TAPE01 Total puchases (l) Please Non-eligible TOTAL submit puchases AMOUNT the (l) oiginal PAYABLE/EFUNDABLE 31 etun and etain a copy fo 20 you - (25 ecods (As 33) in BS Y o 20 and + Functional ( Spec) 33) 34 calculated by the fom. Non-eligible puchases (l) _Old Eligible puchases (l) L FV V SV CT 001/004 NO (cl) 33 Total Offshoe: DAFT - FO SIGN OFF Vendo Declaation 28 FFCED01 Eligible puchases (l) 23 % 29 Total C. Calculation puchases (l) of DIESEL 26 EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT P Claimable lites (l) Non-eligible On Land: puchases (l) 27 Y OLDI01 ail & Habou sevices: DCAL01 TAPE01 Eligible Total puchases (l) (l) /004 (cl) Total 29 _Old Total Offshoe: puchases (l) 30 L FV V SV CT NO FFCED01 TOTAL AMOUNT PAYABLE/EFUNDABLE 20 - ( ) o 20 + ( ) 34 Non-eligible puchases (l) 22 Please Total Non-eligible puchases submit puchases (l) the oiginal (l) etun and etain a copy fo you ecods. (As in P BS and Functional Spec) Eligible puchases (l) 23 % ail & Habou sevices: DCAL01 Non-eligible Eligible puchases puchases (l) (l) DAFT - FO Y SIGN OFF Vendo Declaation 33 Claimable lites (l) Total puchases (l) Eligible puchases (l) C. Calculation of DIESEL EFUND IN TEMS OF THE CUSTOMS AND ECISE ACT 001/004 (cl) Total Non-eligible puchases (l) 31 On Land: OLDI01 Eligible Offshoe: puchases (l) _Old L FV V SV CT NO FFCED01 Total ail puchases & Habou (l) sevices: 21 DCAL01 TAPE01 Total puchases (l) 26 TOTAL AMOUNT PAYABLE/EFUNDABLE 20 - ( ) P o Total puchases (l) ( ) 34 Non-eligible puchases (l) 22 Non-eligible puchases (l) 27 Non-eligible Eligible puchases puchases (l) (l) Y % Eligible puchases (l) TAPE01 Eligible Claimable puchases lites (l) (l) / TOTAL AMOUNT PAYABLE/EFUNDABLE 20 - ( ) o 20 + ( ) 34 OLDI01 Vendo Declaation Field 24. Eligible lites x 80% (concession pecentage). This amount is automatically calculated by the fom. Field 25. The value of field 24 x (cuent diesel ate fo on land) cents pe lite/ This amount is automatically calculated Offshoe Field 26 The total amount of diesel puchases in lites in espect of eligible and non-eligible puchases Field 27 The total amount of non-eligible lites 34 FFCED01 FO PESONAL ECODS ONLY 25 DCAL01 FO PESONAL ECODS ONLY FO PESONAL ECODS ONLY Field 28 The amount of diesel in espect of eligible puchases (total puchases less non-eligible puchases). This field is mandatoy FO PESONAL ECODS ONLY Field 29. The total value of field 28 x (cuent diesel ate fo off shoe) cents pe lite/ 100. This amount is automatically ail & Habou sevices FO PESONAL ECODS ONLY FO PESONAL ECODS ONLY Field 30 The total amount of diesel puchases in lites in espect of eligible and non-eligible puchases Field 31 The total amount of non-eligible lites FO PESONAL ECODS ONLY ail & Habou sevices: DCAL01 Offshoe: FFCED01 _Old L FV V SV CT NO Total puchases (l) 30 Total puchases (l) 26 P Non-eligible if field puchases 30 (l) was 31 completed and must be in full lites. Non-eligible TOTAL puchases AMOUNT (l) PAYABLE/EFUNDABLE ( ) o 20 + ( ) Eligible puchases (l) 32 Y _Old Eligible puchases (l) 28 L FV V SV CT NO 001/004 P TAPE01 FO PESONAL ECODS ONLY 34 NOT FO SUBMISSION 33 TO SAS. 29 FO PESONAL ECODS ONLY DCAL01 ail & Habou sevices: Y TAPE01 Total puchases (l) /004 _Old TOTAL AMOUNT PAYABLE/EFUNDABLE L FV V SV - (25 + CT ) NO o 20 + ( ) Non-eligible by puchases the fom. (l) 31 P 34 Eligible puchases (l) 32 Y /004 Field 32 The amount of diesel in espect of eligible puchases (total puchases less non-eligible puchases). This field is mandatoy _Old L FV V SV CT NO TOTAL AMOUNT PAYABLE/EFUNDABLE 20 - ( ) P o 20 + ( ) Y 001/004 FO PESONAL ECODS ONLY Field 33. The value of field 32 x (cuent diesel ate fo ail) cents pe lite/ 100. This amount is automatically calculated TAPE01 FO PESONAL ECODS ONLY _Old L FV V SV CT NO P FO PESONAL ECODS ONLY

19 ail & Habou sevices: Total puchases (l) 30 Non-eligible puchases (l) Eligible puchases (l) Field 34. This amount is automatically calculated by the fom. TOTAL AMOUNT PAYABLE/EFUNDABLE 20 - ( ) o 20 + ( ) 34 TAPE01 File 34 = Fields 20 ( ) If Field 34 is less than zeo then the minus sign (-) must be added in the fist block befoe the amount is enteed in the field. _Old L FV V This means a efund is due. SV CT NO P FO PESONAL ECODS ONLY If Field 34 is moe than zeo it means a payment Y is due. 001/004 Please submit the oiginal etun and etain a copy fo you ecods. (As in BS and Functional Spec) Payment Details DAFT - FO SIGN OFF Payment Details (Only to be completed if payment is due to SAS) Debit Ode Authoisation Vendo Declaation PAYME01 Payment efeence No. VAT Payment Peiod (CCYYMM) Total Diesel Penalty and Inteest Penalty of 10% is payable on late payments. Inteest must be calculated on a monthly basis at the applicable pescibed ate. To view the table of ates go to efund Details (Only to be completed if efund is claimed) Note: The details of payment made must be completed in this section. Payment efeence No. Payment Peiod (CCYYMM) Total VAT Diesel Debit Ode Authoisation The VAT debit ode facility as aanged with SAS will no longe apply and will show an N fo all efiles. EFUN01 Payment efeence Numbe (PN) This numbe will be geneated by SAS when the Declaation is issued on efiling. Payment Peiod (CCYYMM) This field will be automatically pe-populated. The payment peiod will be exactly the same as the tax peiod unde the Vendo Details section. Total The total amount of the VAT payment due to SAS is automatically calculated by the declaation. If you ae egisteed fo diesel and enteed any amounts in the diesel section then the Total field is calculated as Fields 20 ( ) + Penalties and _Old L FV V SV CT NO Inteest (whee applicable). If you ae not egisteed P fo diesel then FO the Total PESONAL field is equal to Field ECODS 20 + Penalties ONLY and Inteest (whee applicable). Y 001/004 VAT The potion of the total amount of the payment fo VAT will be equal to Field 20 and will be automatically populated by the fom. Diesel The potion of the total amount fo diesel will be equal to the sum of Fields depending on the diesel types fo which the vendo is egisteed. This field will be automatically calculated by the fom. Penalty and Inteest The potion of the payment that must be allocated to a penalty and/ o inteest fo the specific tax peiod must be completed in this field. If the vendo wants to pay inteest/penalties/outstanding taxes in espect of anothe tax peiod the PN fo that tax peiod must be used. efund Details Note: This section must only be completed if a efund is claimed by the vendo. Payment efeence Numbe (PN) This numbe will be pe-populated by SAS when the Declaation is issued on efiling. efiling use guide fo Value-Added Tax 17

20 Payment Peiod (CCYYMM) This field will be pe-populated. The payment peiod will be exactly the same as the tax peiod unde the Vendo Details section. Total The total amount of the efund claimed is automatically calculated by the declaation. If you ae egisteed fo diesel and enteed any amounts in the diesel section then the Total field is calculated as Fields 20 ( ). If you ae not egisteed fo diesel then the Total field must be equal to Field 20. VAT The total amount of the VAT efundable (Field 20) will automatically be populated by the declaation. Diesel The diesel amount is the sum of Fields This field will be automatically calculated by the declaation. 5. SUBMITTING THE DECLAATION FO A SPECIFIC TA PEIOD COMP AN Y Once all the equied fields have been captued click on the Save etun /File etun button to save o file you declaation. If the declaation is saved it will be stoed on the efiling system and will still be editable befoe submitting the declaation to SAS. If the declaation is filed it will be automatically submitted and pocessed by SAS. 18

21 If you declaation has been successfully saved on efiling the following sceen will display: If you declaation has been successfully filed on efiling the following sceen will display: Note: Befoe the submission pocess a check is pefomed in ode to wan the vendo if the new amount is substantially diffeent fom the pevious months total submission. This sceen will: Note: If a vendo was in the pocess of completing a declaation in the old fomat and has saved it the vendo will not be allowed to submit the Declaation. Such declaations will be achived and the vendo will have to equest a new declaation to be issued. The vendo will still be able to view the Declaation that was patially completed in the old fomat. If a vendo wants to complete a Declaation fo a pio peiod efiling will display the new Adobe fomat. A vendo will only be allowed to submit a Declaation on the 1st day of the month following the tax peiod fo which the declaation must be made. efiling use guide fo Value-Added Tax 19

22 6. MAKING PAYMENT You can make the payment immediately afte the submission of the Declaation o opt to make the payment at a late stage by selecting the Payments menu on efiling. Note: Vendos can complete thei on efiling and make the coesponding payment on e-filing and then submit both the Declaation and the payment to SAS Vendos can complete thei Declaation on efiling and submit to SAS. Theeafte the vendo can make the coesponding payment at a late time on efiling via the Wok Page o anothe channel (i.e. Intenet Banking Bank SM SASBANK eplacement). Fo this payment option the vendo can effect multiple payments A vendo will not be able to make a payment via efiling pio to submitting the coesponding Declaation via efiling. Thee ae two payment methods available on SAS efiling namely the cedit push and debit 1pull. Cedit push efes to payment tansactions that ae initiated on the efiling site and pesented to the banking poduct as bill pesentation i.e. a payment equest. Only once the use has logged into the banking poduct and authoised the payment equest is this tansaction egaded as an effective payment. Cedit push tansactions ae ievocable once appoved. Authoised debit pull efes to payment tansactions initiated on the efiling site and authoised fo each tansaction. The tansaction is assumed to be successful afte use authoisation on efiling. This payment mechanism involves the initiation of a payment instuction fom SAS s bank to the client s bank. The debit pull mechanism may evese due to insufficient funds once the equest is pocessed by the bank. Coect banking details ae equied to ensue the payment is successful. The date on which the declaation and payment must be eceived by SAS will be explained in the table below: Payment method SAS efiling of etun only and payment not using SAS efiling SAS efiling of etun and payment via SAS efiling website SAS must eceive etun by (o last peceding business day) Last business day of the month Last business day of the month SAS must eceive payment by (o last peceding business day) 25th Last business day of the month A payment enty will be ceated and you will be pesented with the following sceen fom which you may choose to make the payment o postpone it fo late: 20

23 If you click on the Continue button the following page will display: If you click on the Pay Now button the following sceen will display and you will be equested to povide you bank details to initiate the payment pocess: Amount This field is editable to allow you to ente the amount you would like to pay Pay Now This button will ediect you to the Payment Details page Back This button will etun the use to the Wok Page Should you educe the populated amount to be paid the following message will display: efiling use guide fo Value-Added Tax 21

24 If the amount enteed is the equied amount the following sceen will display: Click on the Pay Now button afte the account name and payment equest date has been completed to confim the payment. The Cancel button will take you back to the etun Seach page. If you click on Pay Now the following sceen will display: If you click on the Confim button a payment summay pop-up message will display: The Cancel button will take you back to the etun Seach page. 22

25 If you click on the OK button you the confimation page will display: The Cancel button will take you back to the etun Seach page. To view you payment confimation click on the Pint Confimation button. This sceen will display: If you opted to pay late you will find you saved declaation in the VAT Wok Page. The following sceen will display when you etun to the Wok Page: TAPAYE efiling use guide fo Value-Added Tax 23

26 TAPAYE FINANCIAL CONSULTANTS CC If a payment was aboted duing the payment pocess the payment enty will be ceated and listed as Geneal Unpaid in the Payments menu. Fom hee you will be able to make pevious payments but will not be able to evise the amounts. 7. MAKING ADDITIONAL PAYMENTS TAPAYE CONSULTANTS CC To ceate an additional payment select Ceate Additional Payment fom the side menu options unde ETUNS. Taxpaye Consultants CC If payment is in espect of peiods befoe May 2011 complete all the elevant fields and click on Make Payment. 24

27 Taxpaye Consultants CC If payment is in espect of peiods fom May 2011 complete all the elevant fields as well as the Payment efeence Numbe that appeas on you Declaation and click on Make Payment Taxpaye Consultants CC Once the account name and payment equest date have been completed click on the Pay Now button to confim the payment. efe to the steps above to be followed to complete the payment. 8. EQUEST FO COECTION Vendos have the ability to evise a peviously submitted Declaation whethe it is fo the cuent tax peiod o pio tax peiod by inceasing o deceasing the values on a pio Declaation to eflect the coect VAT liability. efiling use guide fo Value-Added Tax 25

28 Note: The vendo will be allowed to do a evision on the VAT section of the Declaation fo any tax peiod within the last 5 yeas. The vendo will be allowed to do a evision on the diesel section of the Declaation fo any tax peiod within the last 2 yeas. evisions on the Declaations will only be accepted if submitted in the new fomat. Thee will be no limit on the numbe of evisions pemitted to the vendo pe tax peiod. When a vendo evises a Declaation fo the second time onwads (vesion 3) the vendo is equied to submit suppoting documents with the submission of the evised Declaation to suppot the change made to the declaation. The vendo will be able to equest fo a coection on the Declaation fom any channel and not only the channel on which the vendo submitted the oiginal assessment fo the tax peiod concened. If an audit case has been finalised o a coection was done by a SAS use the vendo will not be allowed to submit a evision of the Declaation. The following two scenaios will be whee a vendo can equest a coection on the filed Declaation: Ovestated etun: The vendo wants to decease the declaation fo a specific tax peiod. Undestated etun: The vendo wants to incease the declaation fo a specific tax peiod. TAPAYE CONSULTANTS CC TAPAYE CONSULTANTS CC TAPAYE CONSULTANTS CC TAPAYE CONSULTANTS CC Select the desied etun whee a coection needs to be made on etuns Histoy fom the side menu options unde etuns. TAPAYE CONSULTANTS CC TAPAYE CONSULTANTS CC Select the equest fo Coection option. 26

29 TAPAYE CONSULTANTS CC TAPAYE CONSULTANTS CC When a vendo equests fo a evision the selected filed etun is pesented in a SAVED status and is allocated a new vesion. Note: Fo coections to peviously submitted declaations vendos will only be allowed to adjust the last vesion of each declaation theefoe ensuing that the coect vesion is always adjusted. The vendo will be able to view the Wok Page of any submitted Declaations. It will contain the following: etun type: Declaation Tax peiod and Vesion: Indicates the vesion numbe of the last submitted Declaation Status: indicates the cuent status of the Declaation Submission date: Indicates the date on which that paticula vesion of the Declaation was submitted Submission Channel: Indicates the channel by which that vesion was submitted Last updated by: Indicates the name of the peson who last updated the Declaation. TAPAYE CONSULTANTS CC T A P A Y E C O N S U L T A N T S C C T A P A Y E C O N S U L T A N T S A new Declaation will be ceated with the minimal pe-populated fields. efiling use guide fo Value-Added Tax 27

30 Note: The vendo must submit a totally evised Declaation and not just the diffeence on the fields the vendo wishes to evise. The vendo will be able to view the peviously submitted declaation when pefoming the coection. The vendo will not be allowed to incease his/he input tax when doing a evision on a past tax peiod. If the vendo wishes to deduct input tax attibutable to a past tax peiod a deduction can be made in the next tax peiod o any futue tax peiod only if the deduction is made within five yeas fom the date of fist entitlement to such input tax. 9. SUBMITTING SUPPOTING DOCUMENTS SAS might equest the vendo to upload suppoting documents if it deems to be necessay. Suppoting documents may only be uploaded if a lette is eceived fom SAS equesting the vendo to submit suppoting documents. This lette will be issued via efiling and can be accessed unde SAS Coespondence. Once the lette is opened anothe containe will open on the wok page unde SUPPOTING DOCUMENTS fom whee the suppoting documents can now be uploaded. A Select etun Submission Documents. 28

31 The following sceen will be displayed: Should you equie to upload suppoting documents fom you Pesonal Compute click on the Bowse button displayed on the submission confimation message window o on the VAT Wok Page. This sceen will display to allow you to select the document(s) which you want to upload: This option will allow you to not only bowse fo documents saved on the compute but also those on extenal stoage devices and netwoks that the compute may be connected to. efiling use guide fo Value-Added Tax 29

32 Once you have selected the document(s) upload the suppoting documents by clicking on the Upload button. Should you equie to scan suppoting documents click on the EasyUpload o EasyScan buttons. EasyUpload will allow you to upload multiple documents quickly. 30

33 Once you have clicked on the EasyScan button this sceen will display: Click on the Begin Scan button to begin scanning the document(s). NB: In ode to utilise the Easy Scan / Easy Upload functionality Java 1.6 must be installed on the compute. Afte the Begin Scan button is clicked on the following sceen will display and you will be able to poceed with the scanning action in ode to upload documents. efiling use guide fo Value-Added Tax 31

34 10. VIEWING HISTOIC DECLAATIONS On efiling uses will have the ability to seach fo and view thei filed Declaations. The declaations that ae listed in the etuns Histoy list will be accessible fom the etuns Seach menu option. Declaations that ae in any one of the following statuses will be displayed hee: Submitted to SAS Pocessed by SAS Manually Submitted Selected fo Audit. A CC A CC A CC A CC A CC If you want to go to the Wok Page click on the Open button on the gid. 11. EQUESTING STATEMENT OF ACCOUNT (VATSA) This function will allow you to: Manage you VAT account by giving you insight into tansactions pe tax peiod. Note: The vendo will only be able to equest VATSAs within the last 5 yeas fom date of equest fo statement. The vendo will only be able to equest the VATSA afte Mach 2007 on efiling pio to this date the VATSA must be obtained fom a SAS banch. The vendo will be able to open the VATSA on efiling in.pdf fomat and eithe save it on a local disk o pint it to a local pinte. Only a copy of the last equested VATSA will be kept on efiling. The next equested VATSA will eplace the cuent VATSA on efiling. Please pint o save a copy of each VATSA equested if you want to keep ecod of all the pevious equests. 32

35 Step-by-step pocess: To continue to the VAT wok page follow the steps below: Select the elevant vendo declaation unde etuns Issued fom the side menu. Click on the declaation that must be submitted. The declaations will be displayed as follows: To view any of the issued declaations and to poceed to the VAT Wok Page click on Open The following sceen will display: Ms A TAPAYE Ms A TAPAYE On the VAT Wok Page select the option equest Statement of Account efiling use guide fo Value-Added Tax 33

36 The following sceen will be displayed: A COMPANY CC The vendo must be able to specify the tansactional yea (Mach to Feb) by selecting the appopiate yea fom a dop-down list. A COMPANY CC Once the vendo has selected the tansactional yea the vendo must be able to specify the tax peiods within that yea by selecting the Fom and the To tax peiods fom dop-down lists. Note: A tax peiod must be specified in the following fomat: yyyymm A COMPANY CC Whee a vendo equies a VATSA fo a single tax peiod the vendo must be able to select the same tax peiod as the Fom and the To tax peiod. This statement will theefoe display all the tansactions elated to this selected peiod. The following sceen will be displayed: A COMPANY CC The VATSA will always be accompanied by notes to assist the eade on the intepetation of the account. The notes will povide explanations fo tax peiods indicated as those fo which the vendo was not egisteed fo VAT and those fo which the vendo was egisteed but on which no tansactions wee pocessed. 34

37 The statement of account will be pesented as follows: A COMPANY CC If the vendo was not egisteed at all fo the specified statement peiod the following message will be displayed on the sceen: You wee not egisteed fo VAT fo the statement peiod specified by you. Pess OK to specify a diffeent statement peiod o pess Cancel to cancel the equest. If the statement of account cannot be displayed the following message will appea on the sceen: Due to a system poblem we ae unfotunately unable to issue you statement now. Pocessing you equest can take up to 48 hous. The Statement of Account will be issued to you on efiling within this peiod. Pess OK. Fo a compehensive undestanding of VAT the VAT404 Guide fo Vendos is available fom SAS website > Tax Types > Value-Added Tax (VAT) o call the SAS Contact Cente on efiling use guide fo Value-Added Tax 35

38 SAS Communication efiling use guide fo Value-Added Tax Septembe 2011