Return-Path: Delivered-To: ricardo@rjmtrans.co.mz Received: from whost03.whost.co.mz by whost03.whost.co.mz with LMTP id nkMjIxSzeGKRUAAA5E7oxw (envelope-from ) for ; Mon, 09 May 2022 06:22:12 +0000 Return-path: Envelope-to: ricardo@rjmtrans.co.mz Delivery-date: Mon, 09 May 2022 06:22:12 +0000 Received: from mail-il1-f182.google.com ([209.85.166.182]:40455) by whost03.whost.co.mz with esmtps (TLS1.2) tls TLS_ECDHE_RSA_WITH_AES_128_GCM_SHA256 (Exim 4.95) (envelope-from ) id 1nnwmY-0005I5-Sc for ricardo@rjmtrans.co.mz; Mon, 09 May 2022 06:22:12 +0000 Received: by mail-il1-f182.google.com with SMTP id n6so6743763ili.7 for ; Sun, 08 May 2022 23:21:49 -0700 (PDT) DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=charnaud-co-za.20210112.gappssmtp.com; s=20210112; h=mime-version:references:in-reply-to:from:date:message-id:subject:to :cc; bh=0q3sJaao5gJS6w8GE9kzTvnXMsQcfHqhlCPNhX5Pq+s=; b=wf9QoPUS7VgwBa8vWApyTe+DlQPfiX4XXXABJkG6tva+oJsWjmeWfDkevLLChA9rwQ QizI4tqJcNZ1nQzAjk86vgowpQIMwF+XaGM3b7//ISGkHIq9kFM8oaML2Qg/FMu5QTIM VkffplTGoGxysNN9XJYnLoInJVlJVDbpinOWfh14eVmtf0GJs+14fnhkbej3ATpDjy4u Z1BV26HJB0vg/o17IxITglztlsVbiBQ5dPfJCYEQxt7DF7RcUqC0g7YDmpf3aI/5NvqL GZ3ZN3KUAm5jyt6HqcRs+uthGchxs6RoRK0pt3o98xbopkfgYUaaEsvnZPwBhVVttcYs KmuQ== X-Google-DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=1e100.net; s=20210112; h=x-gm-message-state:mime-version:references:in-reply-to:from:date :message-id:subject:to:cc; bh=0q3sJaao5gJS6w8GE9kzTvnXMsQcfHqhlCPNhX5Pq+s=; b=F2YxM/R9nHsXmYBPa3beXO7TbDwsgUiLlam6UmFNqNkr1m3h8/T20oxnHZOzn6W7iO 0HEfKI1o9QxAu2cca264XDk9bY52AI+bZcxxgGJQLumQEh7x0oqKurIBtU0nDP9KD5k1 wZl3XXgl5g05Vy+D9rIMdP6OpoOhN141+XB5rxF5ULLfjp7BuIqgtWfvmfSoRC0UfIYz hkQe5Oj2QRuftBK6YV/ei8fKiTCSchceJycwvR27I0tOWOYIILDxZEFOqkzCdYyHyPoP 6ef6XiPxNW+NnByVTaDod/RvTuiHKykexzOMS5x2wCETlXpVm0pksEUfKK0R2J3qFqpa lBwA== X-Gm-Message-State: AOAM531a3yEoOXa85PbQ7pkHIzRDgFLzHfiEAOzj6xuxELExwK3lXs5I loq34q+rFWbXmVH9ZtD9gUw4sc+UIhJfkbL8fRrLzr6NabbAfnZvwsB3zh2lNseEE0UKIzxOe62 r8Mb6asfq6+KUMr1VRokZYOcxBaxSoTA= X-Google-Smtp-Source: ABdhPJwvz+L8FDl4BvVWpRMgKZCNmIiJHqxsIQRUxH+Hg66V96euYxCsJXWYrsPsd3E8AiXZoj9Wu9J/tsKt19mekxg= X-Received: by 2002:a05:6e02:1d06:b0:2cf:216a:bf5b with SMTP id i6-20020a056e021d0600b002cf216abf5bmr6050714ila.129.1652077287843; Sun, 08 May 2022 23:21:27 -0700 (PDT) MIME-Version: 1.0 References: <0bda01d844be$bd169b40$3743d1c0$@charnaud.co.za> <106301d848dd$a8db0d50$fa9127f0$@charnaud.co.za> <116c01d84978$b926caa0$2b745fe0$@charnaud.co.za> In-Reply-To: <116c01d84978$b926caa0$2b745fe0$@charnaud.co.za> From: Maritza Harmse Date: Mon, 9 May 2022 08:20:53 +0200 Message-ID: Subject: Fwd: ZERO-RATED INDIRECT EXPORTS - WHEN SHOULD I? To: Ricardo Cc: Michael Nkuna , Dries van Tonder Content-Type: multipart/alternative; boundary="000000000000e2479f05de8e37ad" X-Spam-Status: No, score=0.5 X-Spam-Score: 5 X-Spam-Bar: / X-Ham-Report: Spam detection software, running on the system "whost03.whost.co.mz", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: Good Morning Ricardo Please see the email below on how you can recover the VAT... Regards Content analysis details: (0.5 points, 5.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.5 SUBJ_ALL_CAPS Subject is all capitals 0.0 HTML_MESSAGE BODY: HTML included in message -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid -0.0 T_SCC_BODY_TEXT_LINE No description available. X-Spam-Flag: NO --000000000000e2479f05de8e37ad Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Good Morning Ricardo Please see the email below on how you can recover the VAT... Regards Hi Maritza Please see below: https://www.thesait.org.za/news/259544/VAT-Refund-Administrator-VRA%E2%80%9= 4VAT-Refund-Claims-.htm *Author: PwC South Africa* The VRA is an entity appointed by the South African Revenue Services ("SARS=E2=80=9D) to administer VAT refund claims on movable goods purchased= and exported from South Africa, by qualifying purchasers not registered for VAT= . Qualifying purchasers generally include foreign businesses purchasing movable goods from South African suppliers on which VAT at 14% was charged, and where the foreign purchaser is responsible for exporting the goods from South Africa via road, rail, sea or air through a designated commercial port. Where movable goods of a qualifying purchaser are exported from South Africa by a cartage contractor, the qualifying purchaser is not required to present themselves at the port of exportation. In the event that the qualifying purchaser is in possession of all documentary proof as required by the VAT Act, the qualifying purchaser may be entitled to reclaim the VAT charged by the South African suppliers from the VRA. The documentary proof required by the VRA, include among others: - The original tax invoice in respect of the goods purchased in South Africa; - Copy of the qualifying purchaser=E2=80=99s trading license; - Copy of the cartage contractor=E2=80=99s tax invoice issued to the qua= lifying purchaser; - Proof of payment for the supply of goods from the South African vendor; - Export and customs documentation (SAD 500, CN1, CN2, EDI release notification); and - In the case of registrable goods, proof of registration in the export country is required (copy of registration certificate, certified by a commissioner of oaths). *General requirements for a VRA claim * Goods must be exported *within 90 days* from the date that the tax invoice is issued by the South African supplier. A request for a refund (and all required documents) should be *received* by the VRA no later than *3 months* of the date of export. *VRA Commission* The VRA will deduct an administration fee for each VAT refund claim processed. These fees may change from time to time, as agreed between the VRA and SARS. Contact information for the VRA can be found here: https://www.taxrefunds.co.za/contact/ --=20 =E2=80=9CThis email communication is intended only for the use of the individual=20 or=20 entity to which it is addressed and may contain information that is=20 proprietary, privileged, confidential and exempt from disclosure under=20 the=20 applicable laws of the Republic of South Africa, which may not be=20 distributed without the consent of the sender. If you are not the=20 intended=20 recipient of the email communication, or if it reasonably=20 appears that=20 this communication was sent to you in error, please do not=20 disseminate,=20 distribute or copy the communication, by email or=20 otherwise. Instead,=20 please notify me immediately by return email=20 (including the original=20 message in your reply) and by telephone =C2=A0and=20 then delete and discard all=20 copies of the communication. --000000000000e2479f05de8e37ad Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable
Good Morning Ricardo

Please see the emai= l below on how you can recover the VAT...

Regards



Hi Maritza

=C2=A0

Please s= ee below:

=C2= =A0

https://www.thesait.org.za/news/259544/VAT-Ref= und-Administrator-VRA%E2%80%94VAT-Refund-Claims-.htm

=C2=A0

Author: PwC South Africa=

The VRA is an entity app= ointed by the South African Revenue=C2=A0Services ("SARS=E2=80=9D) to = administer VAT refund claims on movable goods purchased and exported from S= outh Africa, by qualifying purchasers not registered for VAT.=

Qualifying purchasers generally inc= lude foreign businesses purchasing movable goods from South African supplie= rs on which VAT at 14% was charged, and where the foreign purchaser is resp= onsible for exporting the goods from South Africa via road, rail, sea or ai= r through a designated commercial port.

Where movable goods of a qualifying purchaser are exporte= d from South Africa by a cartage contractor, the qualifying purchaser is no= t required to present themselves at the port of exportation.<= /span>

In the event that the qualifying pur= chaser is in possession of all documentary proof as required by the VAT Act= , the qualifying purchaser may be entitled to reclaim the VAT charged by th= e South African suppliers from the VRA.

The documentary proof required by the VRA, include among = others:

    =
  • The original tax invoice in respect of the go= ods purchased in South Africa;=C2=A0
  • Copy of the qualifying purchaser=E2=80=99s trading license= ;=C2=A0
  • Copy of the = cartage contractor=E2=80=99s tax invoice issued to the qualifying purchaser= ;=C2=A0
  • Proof of pay= ment for the supply of goods from the South African vendor;=C2=A0=
  • Export and customs documentat= ion (SAD 500, CN1, CN2, EDI release notification); and=C2=A0<= /span>
  • In the case of registrable goods, = proof of registration in the export country is required (copy of registrati= on certificate, certified by a commissioner of oaths).=C2=A0<= /span>

General requirements for a = VRA claim=C2=A0

Goods must be exported=C2=A0within 90 days=C2=A0from the = date that the tax invoice is issued by the South African supplier.

A request for a refund (and al= l required documents) should be=C2=A0received=C2=A0by the VRA no lat= er than=C2=A03 months=C2=A0of the date of export.

VRA Commission

The VRA will deduct an admi= nistration fee for each VAT refund claim processed. These fees may change f= rom time to time, as agreed between the VRA and SARS.<= /p>

=C2=A0

Contact information for the VRA can be found here: https://www.ta= xrefunds.co.za/contact/

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=E2=80=9CThis email communication is intended only for the use of the individual or=20 entity to which it is addressed and may contain information that is=20 proprietary, privileged, confidential and exempt from disclosure under=20 the applicable laws of the Republic of South Africa, which may not be=20 distributed without the consent of the sender. If you are not the=20 intended recipient of the email communication, or if it reasonably=20 appears that this communication was sent to you in error, please do not=20 disseminate, distribute or copy the communication, by email or=20 otherwise. Instead, please notify me immediately by return email=20 (including the original message in your reply) and by telephone =C2=A0and= =20 then delete and discard all copies of the communication. --000000000000e2479f05de8e37ad--