Latest from us
Filter By
Clear filter
Taxes & compliance
Frequently Asked Questions about Value Added Tax (VAT) in South Africa
Taxes & compliance
array:2 [894 =>Drupal\node\Entity\Node {#6858 #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:39 [ "nid" =>array:1 [ "x-default" => "894" ] "vid" =>array:1 [ "x-default" => "4829" ] "type" =>array:1 [ "x-default" => "article_content" ] "uuid" =>array:1 [ "x-default" => "884d28d1-26d3-4797-914e-48461d426d6c" ] "langcode" =>array:1 [ "x-default" => "za" ] "revision_uid" =>array:1 [ "x-default" => "100" ] "revision_timestamp" =>array:1 [ "x-default" => "1724827233" ] "revision_log" =>array:1 [ "x-default" =>null] "revision_default" =>array:1 [ "x-default" => "1" ] "isDefaultRevision" =>array:1 [ "x-default" => "1" ] "status" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "100" ] "title" =>array:1 [ "x-default" => "Frequently Asked Questions about Value Added Tax (VAT) in South Africa" ] "created" =>array:1 [ "x-default" => "1724824800" ] "changed" =>array:1 [ "x-default" => "1724827233" ] "promote" =>array:1 [ "x-default" => "0" ] "sticky" =>array:1 [ "x-default" => "0" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] "publish_on" =>array:1 [ "x-default" =>null] "unpublish_on" =>array:1 [ "x-default" =>null] "publish_state" =>array:1 [ "x-default" => "published" ] "unpublish_state" =>array:1 [ "x-default" =>null] "content_translation_source" =>array:1 [ "x-default" => "und" ] "content_translation_outdated" =>array:1 [ "x-default" => "0" ] "body" =>array:1 [ "x-default" =>array:1 [0 =>array:3 [ "value" => """ <p class="text-align-justify" data-doc-id="4504799000106343878" data-doc-type="writer" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is VAT in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fw":"bold","fgc":"rgb(0, 0, 0)","va":"baseline","fw_i":400,"type":"text"}" data_styles="{"ff":"Open Sans","fw":"bold","fgc":"rgb(0, 0, 0)","va":"baseline","fw_i":400,"type":"text"}">VAT, abbreviated as the Value Added Tax, is an indirect tax added when the end consumer purchases goods or services.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is the current VAT rate in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">VAT is currently set at 15% for taxable goods and services. But some supplies are charged at 0% and some are fully exempt.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>When was VAT changed to 15% in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">In the 2018 budget speech, the Minister of Finance announced that the VAT rate would increase from 14% to 15%, effective from 1 April 2018.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Who should pay VAT in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">The Value Added tax is intended to be paid by the end consumer or purchaser in South Africa.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Who should register as vendors for VAT?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Any business that makes more than R1 million from sales or services in a year, or if it expects to reach that amount should register for VAT. Business that have earned more than R50,000 in the past year can voluntarily register for VAT.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is the VAT code in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">In South Africa, your VAT code is a unique 10-digit number that you obtain by registering for VAT with the government. This number typically starts with a 4, for example: 4999999999.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>How to calculate VAT inclusive in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">To find out the final amount inclusive of VAT on a given amount, simply multiply the cost by 0.15, which represents the 15% VAT rate.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Example, if the cost is R100, the VAT would come to R15 (100 * 0.15 = 15).</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Which is, VAT Amount = Value × 0.15</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">For example, if the value is R100, then: VAT Amount = R100 × 0.15 = R15</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What items are charged VAT in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">VAT mainly applies to domestic consumption of goods and services as well as imported goods. However, direct exports are charged at 0% and indirect exports are charged at 15%.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is VAT-free in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">The following are exempt from VAT:</p>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="71675824" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-list-id="71675824" data-list-info="{"id":"71675824","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Financial services that are not fee-based</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-list-id="71675824" data-list-info="{"id":"71675824","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Educational services offered by a government approved institution</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-list-id="71675824" data-list-info="{"id":"71675824","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Residential rental properties</p>\r\n\t</li>\r\n\t<li>\r\n\t<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-list-id="71675824" data-list-info="{"id":"71675824","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Public transportation by road and rail</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What are zero-rated VAT items in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Export of goods and services sold to other countries.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Essential food items including 19 essential food products.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Fuel used for lighting purposes.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Petrol and diesel are subject to a fuel levy.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Transportation services across borders.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Any resources used in agricultural production.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Sales of businesses that are ongoing and operational.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Some government grants</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="12pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is the VAT period in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="12pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">There are five different categories of tax periods available in South Africa, namely A, B, C, D and E.</p>\r\n\r\n<table data-cols="[{"wt":"0.938in"},{"wt":"1.406in"},{"wt":"1.927in"},{"wt":"2.135in"}]" data-table-name="Table_1" data-theme="{"themeName":"theme1","themeObj":{"tblPr":{"cell":{"borders":{"border-top":{"color":"","width":"1px","type":"solid"},"border-right":{"color":"","width":"1px","type":"solid"},"border-left":{"color":"","width":"1px","type":"solid"},"border-bottom":{"color":"","width":"1px","type":"solid"}}}}}}" data-width="6.41in" style="color: var(--gin-color-text);">\r\n\t<tbody>\r\n\t\t<tr data-row-info="{"id":"rw-utyudq8v1zm2","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.240in" style="width: 83px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Category</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.240in" style="width: 153px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Frequency</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.240in" style="width: 324px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Filing Deadlines</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.240in">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Eligibility Criteria</p>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-n6q608sk82vi","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.438in" style="width: 83px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">A</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.438in" style="width: 153px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Every 2 Calendar Months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.438in" style="width: 324px;">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Returns due bi-monthly in primary months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.438in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Determined by the Commissioner</p>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-fv7yxq521ich","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.438in" style="width: 83px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">B</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.438in" style="width: 153px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Every 2 Calendar Months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.438in" style="width: 324px;">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Returns due bi-monthly in secondary months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.438in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Determined by the Commissioner</p>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-4skb34smh41n","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.833in" style="width: 83px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">C</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.833in" style="width: 153px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Every 1 Calendar Month</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.833in" style="width: 324px;">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Returns due at the end of each calendar month</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.833in">\r\n\t\t\t<ul>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Taxable supplies exceed or are likely to exceed R30 million in any 12-month period</li>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Vendor applies in writing</li>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Commissioner determines due to repeated non-compliance</li>\r\n\t\t\t</ul>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-k7f9mq0dhj25","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.635in" style="width: 83px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">D</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.635in" style="width: 153px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Every 6 Calendar Months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.635in" style="width: 324px;">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Returns due last day of February and August (or approved alternate month)</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.635in">\r\n\t\t\t<ul>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Farming activities with taxable supplies less than R1.5 million in 12 months</li>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Micro business registered under the Sixth Schedule to the Income Tax Act</li>\r\n\t\t\t</ul>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-9aiae5j9plru","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.833in" style="width: 83px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">E</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.833in" style="width: 153px;">\r\n\t\t\t<p class="text-align-center" data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Every 12 Calendar Months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.833in" style="width: 324px;">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Returns due last day of vendor’s assessment year (or approved alternate month).</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.833in">\r\n\t\t\t<ul>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Company or trust fund</li>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Activities related to letting fixed property, renting movable goods, or managing connected companies</li>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Additional criteria in Chapter 3 of the VAT 404 guide</li>\r\n\t\t\t</ul>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t</tbody>\r\n</table>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="12pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"> </p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Should foreigners pay VAT for the items purchased in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="12pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Yes, foreigners should pay VAT for the items purchased in South Africa. However, if certain qualifications are met, they can reclaim the VAT paid.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Can foreigners reclaim VAT and what are the qualifications to reclaim VAT?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Yes, foreigners can reclaim VAT if the total value of the purchase exceeds R250. To apply for a VAT refund, foreigners need to submit their request to the VAT Refund Administrator's (VRA) offices. These offices are located at Johannesburg, King Shaka, and Cape Town International Airports, as well as at many land border posts and designated commercial harbors. The refund will be made by cheque payable anywhere in the world, except South Africa.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>When to pay VAT in South Africa?</strong></p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Vendors must send in their VAT returns by the 25th of the month after their tax period ends. They also need to either pay or ask for a refund by the same date. If the 25th is on a weekend or holiday, the deadline moves to the next business day. This rule also applies to eFiling users.</p>\r\n\r\n<p class="text-align-justify" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is the penalty for not paying VAT in South Africa? </strong></p>\r\n\r\n<p class="text-align-justify">A penalty of 10% is charged on the outstanding VAT amount.</p>\r\n """ "summary" => "" "format" => "full_html" ] ] ] "field_add_rhs_section" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "0" ] ] ] "field_categories" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "834" ] ] ] "field_comments" =>array:1 [ "x-default" =>array:1 [0 =>array:6 [ "status" => "2" "cid" => "0" "last_comment_timestamp" => "1724825861" "last_comment_name" =>null "last_comment_uid" => "100" "comment_count" => "0" ] ] ] "field_filter_type" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "669" ] ] ] "field_media_source" =>array:1 [ "x-default" =>array:1 [0 =>array:2 [ "target_id" => "1482" "target_revision_id" => "10999" ] ] ] "field_metatags" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "a:1:{s:11:"description";s:173:"FAQs on Value Added Tax (VAT) in South Africa. Read our comprehensive FAQs to know the current VAT rate, who pays VAT and what items are subject to VAT and what are exempt. ";}" ] ] ] "field_need_image" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "0" ] ] ] "field_post_created_by_author" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "641" ] ] ] "field_topics" =>array:1 [ "x-default" =>array:1 [0 =>array:2 [ "target_id" => "1484" "target_revision_id" => "11001" ] ] ] "og_audience" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "15" ] ] ] "viewscount" => "0" "read_time" => "4" "posts_count" =>2] #fields: [] #fieldDefinitions: array:46 [ "nid" =>Drupal\Core\Field\BaseFieldDefinition {#1968 #definition: array:6 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1969 #string: "ID" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "read-only" =>true "provider" => "node" "field_name" => "nid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1970 #definition: array:2 [ "type" => "field_item:integer" "settings" =>array:6 [ "unsigned" =>true "size" => "normal" "min" => "" "max" => "" "prefix" => "" "suffix" => "" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1968} } #type: "integer" #propertyDefinitions: null #schema: null #indexes: [] } "uuid" =>Drupal\Core\Field\BaseFieldDefinition {#1971 #definition: array:6 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1972 #string: "UUID" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "read-only" =>true "provider" => "node" "field_name" => "uuid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1973 #definition: array:2 [ "type" => "field_item:uuid" "settings" =>array:3 [ "max_length" =>128 "is_ascii" =>true "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1971} } #type: "uuid" #propertyDefinitions: null #schema: null #indexes: [] } "vid" =>Drupal\Core\Field\BaseFieldDefinition {#1974 #definition: array:6 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1975 #string: "Revision ID" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "read-only" =>true "provider" => "node" "field_name" => "vid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1976 #definition: array:2 [ "type" => "field_item:integer" "settings" =>array:6 [ "unsigned" =>true "size" => "normal" "min" => "" "max" => "" "prefix" => "" "suffix" => "" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1974} } #type: "integer" #propertyDefinitions: null #schema: null #indexes: [] } "langcode" =>Drupal\Core\Field\BaseFieldDefinition {#1977 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1978 #string: "Language" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:1 [ "region" => "hidden" ] "configurable" =>true] "form" =>array:2 [ "options" =>array:2 [ "type" => "language_select" "weight" =>2] "configurable" =>true] ] "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "langcode" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1979 #definition: array:2 [ "type" => "field_item:language" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1977} } #type: "language" #propertyDefinitions: null #schema: null #indexes: [] } "type" =>Drupal\Core\Field\BaseFieldDefinition {#1980 #definition: array:7 [ "label" => "Content type" "required" =>true "read-only" =>true "provider" => "node" "field_name" => "type" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1981 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "node_type" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1980} } #type: "entity_reference" #propertyDefinitions: array:2 [ "target_id" =>Drupal\Core\TypedData\DataReferenceTargetDefinition {#4260 #definition: array:3 [ "type" => "string" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4195 #string: "@label ID" #arguments: array:1 [ …1] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} "entity" =>Drupal\Core\TypedData\DataReferenceDefinition {#4193 #definition: array:6 [ "type" => "entity_reference" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#453 #string: "Content type" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4185 #string: "The referenced entity" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "read-only" =>false "constraints" =>array:1 [ "EntityType" => "node_type" ] ] #typedDataManager: null #targetDefinition: Drupal\Core\Entity\TypedData\EntityDataDefinition {#4215 #definition: array:12 [ "class" => "Drupal\Core\Entity\Plugin\DataType\ConfigEntityAdapter" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#863 …5} "constraints" =>array:3 [ …3] "internal" =>false "definition_class" => "\Drupal\Core\Entity\TypedData\EntityDataDefinition" "list_class" => "\Drupal\Core\TypedData\Plugin\DataType\ItemList" "list_definition_class" => "\Drupal\Core\TypedData\ListDataDefinition" "unwrap_for_canonical_representation" =>true "id" => "entity" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1029 …5} "deriver" => "\Drupal\Core\Entity\Plugin\DataType\Deriver\EntityDeriver" "provider" => "core" ] #typedDataManager: null #propertyDefinitions: null} } ] #schema: null #indexes: [] } "revision_timestamp" =>Drupal\Core\Field\BaseFieldDefinition {#1982 #definition: array:7 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1983 #string: "Revision create time" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1984 #string: "The time that the current revision was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "provider" => "node" "field_name" => "revision_timestamp" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1985 #definition: array:2 [ "type" => "field_item:created" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1982} } #type: "created" #propertyDefinitions: null #schema: null #indexes: [] } "revision_uid" =>Drupal\Core\Field\BaseFieldDefinition {#1986 #definition: array:7 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1987 #string: "Revision user" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1988 #string: "The user ID of the author of the current revision." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "provider" => "node" "field_name" => "revision_uid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1989 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "user" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1986} } #type: "entity_reference" #propertyDefinitions: null #schema: null #indexes: [] } "revision_log" =>Drupal\Core\Field\BaseFieldDefinition {#1990 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1991 #string: "Revision log message" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1992 #string: "Briefly describe the changes you have made." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" => "" ] ] "display" =>array:1 [ "form" =>array:1 [ "options" =>array:3 [ "type" => "string_textarea" "weight" =>25 "settings" =>array:1 [ …1] ] ] ] "provider" => "node" "field_name" => "revision_log" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#1993 #definition: array:2 [ "type" => "field_item:string_long" "settings" =>array:1 [ "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1990} } #type: "string_long" #propertyDefinitions: null #schema: null #indexes: [] } "status" =>Drupal\Core\Field\Entity\BaseFieldOverride {#6852 #entityTypeId: "base_field_override" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.status" #status: true #uuid: "12dcecd1-8be7-4d2b-92ec-94abb43446dd" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:1 [0 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.status" #field_name: "status" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Published" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #baseFieldDefinition: ? +original: ? Drupal\Core\Field\Entity\BaseFieldOverride} "uid" =>Drupal\Core\Field\BaseFieldDefinition {#1999 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2000 #string: "Authored by" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "default_value_callback" => "Drupal\node\Entity\Node::getDefaultEntityOwner" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2001 #string: "The username of the content author." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ "label" => "hidden" "type" => "author" "weight" =>0] ] "form" =>array:2 [ "options" =>array:3 [ "type" => "entity_reference_autocomplete" "weight" =>5 "settings" =>array:3 [ …3] ] "configurable" =>true] ] "provider" => "node" "field_name" => "uid" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2002 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "user" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#1999} } #type: "entity_reference" #propertyDefinitions: array:2 [ "target_id" =>Drupal\Core\TypedData\DataReferenceTargetDefinition {#3385 #definition: array:4 [ "type" => "integer" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3386 #string: "@label ID" #arguments: array:1 [ …1] #translatedMarkup: null #options: [] #stringTranslation: null} "settings" =>array:1 [ "unsigned" =>true] "required" =>true] #typedDataManager: null} "entity" =>Drupal\Core\TypedData\DataReferenceDefinition {#3387 #definition: array:6 [ "type" => "entity_reference" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#574 #string: "User" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3389 #string: "The referenced entity" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "read-only" =>false "constraints" =>array:1 [ "EntityType" => "user" ] ] #typedDataManager: null #targetDefinition: Drupal\Core\Entity\TypedData\EntityDataDefinition {#3390 #definition: array:12 [ "class" => "Drupal\Core\Entity\Plugin\DataType\EntityAdapter" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#887 …5} "constraints" =>array:4 [ …4] "internal" =>false "definition_class" => "\Drupal\Core\Entity\TypedData\EntityDataDefinition" "list_class" => "\Drupal\Core\TypedData\Plugin\DataType\ItemList" "list_definition_class" => "\Drupal\Core\TypedData\ListDataDefinition" "unwrap_for_canonical_representation" =>true "id" => "entity" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#1029 …5} "deriver" => "\Drupal\Core\Entity\Plugin\DataType\Deriver\EntityDeriver" "provider" => "core" ] #typedDataManager: null #propertyDefinitions: null} } ] #schema: null #indexes: [] } "title" =>Drupal\Core\Field\BaseFieldDefinition {#2003 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2004 #string: "Title" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true "translatable" =>true "revisionable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ "label" => "hidden" "type" => "string" "weight" =>-5] ] "form" =>array:2 [ "options" =>array:2 [ "type" => "string_textfield" "weight" =>-5] "configurable" =>true] ] "provider" => "node" "field_name" => "title" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2005 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2003} } #type: "string" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3397 #definition: array:4 [ "type" => "string" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3398 #string: "Text value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "settings" =>array:1 [ "case_sensitive" =>false] "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "created" =>Drupal\Core\Field\BaseFieldDefinition {#2006 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2007 #string: "Authored on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2008 #string: "The date and time that the content was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:3 [ "label" => "hidden" "type" => "timestamp" "weight" =>0] ] "form" =>array:2 [ "options" =>array:2 [ "type" => "datetime_timestamp" "weight" =>10] "configurable" =>true] ] "provider" => "node" "field_name" => "created" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2009 #definition: array:2 [ "type" => "field_item:created" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2006} } #type: "created" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3403 #definition: array:3 [ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3404 #string: "Timestamp value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "changed" =>Drupal\Core\Field\BaseFieldDefinition {#2010 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2011 #string: "Changed" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2012 #string: "The time that the node was last edited." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "changed" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2013 #definition: array:2 [ "type" => "field_item:changed" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2010} } #type: "changed" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#3853 #definition: array:3 [ "type" => "timestamp" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#3852 #string: "Timestamp value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "promote" =>Drupal\Core\Field\Entity\BaseFieldOverride {#6876 #entityTypeId: "base_field_override" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.promote" #status: true #uuid: "26256196-e0d8-40af-910c-77db67c1cd7a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:1 [0 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.promote" #field_name: "promote" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Promoted to front page" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #baseFieldDefinition: ? +original: ? Drupal\Core\Field\Entity\BaseFieldOverride} "sticky" =>Drupal\Core\Field\BaseFieldDefinition {#2019 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2020 #string: "Sticky at top of lists" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "display" =>array:1 [ "form" =>array:2 [ "options" =>array:3 [ "type" => "boolean_checkbox" "settings" =>array:1 [ …1] "weight" =>16] "configurable" =>true] ] "provider" => "node" "field_name" => "sticky" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2021 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2022 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2023 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2019} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#4531 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4530 #string: "Boolean value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "default_langcode" =>Drupal\Core\Field\BaseFieldDefinition {#2024 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2025 #string: "Default translation" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2026 #string: "A flag indicating whether this is the default translation." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "revisionable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>true] ] "provider" => "node" "field_name" => "default_langcode" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2027 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2028 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2029 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2024} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "revision_default" =>Drupal\Core\Field\BaseFieldDefinition {#2030 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2031 #string: "Default revision" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2032 #string: "A flag indicating whether this was a default revision when it was saved." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "storage_required" =>true "internal" =>true "translatable" =>false "revisionable" =>true "provider" => "node" "field_name" => "revision_default" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2033 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2034 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2035 #string: "Off" …4 } ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2030} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#15694 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#15695 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "revision_translation_affected" =>Drupal\Core\Field\BaseFieldDefinition {#2036 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2037 #string: "Revision translation affected" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2038 #string: "Indicates if the last edit of a translation belongs to current revision." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "read-only" =>true "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "revision_translation_affected" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2039 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2040 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2041 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2036} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "moderation_state" =>Drupal\Core\Field\BaseFieldDefinition {#6778 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6777 #string: "Moderation state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6835 #string: "The moderation state of this piece of content." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "class" => "Drupal\content_moderation\Plugin\Field\ModerationStateFieldItemList" "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>true] ] "constraints" =>array:1 [ "ModerationState" => [] ] "read-only" =>false "translatable" =>true "provider" => "content_moderation" "field_name" => "moderation_state" "entity_type" => "node" "bundle" => "article_content" ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#6851 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#6778} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "metatag" =>Drupal\Core\Field\BaseFieldDefinition {#2046 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2047 #string: "Metatags (Hidden field for JSON support)" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2048 #string: "The meta tags for the entity." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "class" => "\Drupal\metatag\Plugin\Field\MetatagEntityFieldItemList" "computed" =>true "translatable" =>true "entity_type" => "node" "provider" => "metatag" "field_name" => "metatag" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2049 #definition: array:2 [ "type" => "field_item:map" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2046} } #type: "map" #propertyDefinitions: null #schema: null #indexes: [] } "path" =>Drupal\Core\Field\BaseFieldDefinition {#2050 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2051 #string: "URL alias" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "computed" =>true "provider" => "path" "field_name" => "path" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2052 #definition: array:2 [ "type" => "field_item:path" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2050} } #type: "path" #propertyDefinitions: null #schema: null #indexes: [] } "publish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2053 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2054 #string: "Publish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:1 [ "SchedulerPublishOn" =>null] "provider" => "scheduler" "field_name" => "publish_on" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2055 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2053} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2056 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2057 #string: "Unpublish on" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:1 [ "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:1 [ "SchedulerUnpublishOn" =>null] "provider" => "scheduler" "field_name" => "unpublish_on" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2058 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2056} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "publish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2059 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2060 #string: "Publish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:2 [ "SchedulerPublishState" =>null "SchedulerModerationTransitionAccess" =>null] "provider" => "scheduler_content_moderation_integration" "field_name" => "publish_state" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2061 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ "allowed_values" => [] "allowed_values_function" => "_scheduler_content_moderation_integration_states_values" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2059} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2062 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2063 #string: "Unpublish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "translatable" =>true "revisionable" =>true "constraints" =>array:2 [ "SchedulerUnPublishState" =>null "SchedulerModerationTransitionAccess" =>null] "provider" => "scheduler_content_moderation_integration" "field_name" => "unpublish_state" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2064 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ "allowed_values" => [] "allowed_values_function" => "_scheduler_content_moderation_integration_states_values" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2062} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "menu_link" =>Drupal\Core\Field\BaseFieldDefinition {#2065 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2066 #string: "Menu link" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2067 #string: "Computed menu link for the node (only available during node saving)." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "class" => "\Drupal\token\MenuLinkFieldItemList" "translatable" =>true "internal" =>true "display" =>array:2 [ "view" =>array:1 [ "options" =>array:2 [ …2] ] "form" =>array:1 [ "options" =>array:1 [ …1] ] ] "computed" =>true "provider" => "token" "field_name" => "menu_link" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2068 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "menu_link_content" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2065} } #type: "entity_reference" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_source" =>Drupal\Core\Field\BaseFieldDefinition {#2069 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2070 #string: "Translation source" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2071 #string: "The source language from which this translation was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ "value" => "und" ] ] "initial_value" =>array:1 [0 =>array:1 [ "value" => "und" ] ] "revisionable" =>true "translatable" =>true "provider" => "content_translation" "field_name" => "content_translation_source" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2072 #definition: array:2 [ "type" => "field_item:language" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2069} } #type: "language" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_outdated" =>Drupal\Core\Field\BaseFieldDefinition {#2073 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2074 #string: "Translation outdated" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2075 #string: "A boolean indicating whether this translation needs to be updated." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "initial_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "revisionable" =>true "translatable" =>true "provider" => "content_translation" "field_name" => "content_translation_outdated" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2076 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2077 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2078 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2073} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "node_read_time" =>Drupal\Core\Field\BaseFieldDefinition {#2079 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2080 #string: "Node read time" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "field_name" => "node_read_time" "entity_type" => "node" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2081 #string: "Node read time." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "computed" =>true "class" => "Drupal\node_read_time\Plugin\Field\NodeReadTime" "provider" => "node_read_time" "display" =>array:1 [ "view" =>array:2 [ "options" =>array:1 [ …1] "configurable" =>true] ] ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2082 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2079} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "body" =>Drupal\field\Entity\FieldConfig {#6714 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.body" #status: true #uuid: "4ae7d0c5-c00e-4e96-ad4d-9738f8657cf7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.body" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.body" #field_name: "body" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "Post Content" #description: "" #settings: array:2 [ "display_summary" =>true "required_summary" =>false] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_add_rhs_section" =>Drupal\field\Entity\FieldConfig {#6836 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_add_rhs_section" #status: true #uuid: "d2331053-edf5-4edb-9fa9-7ecd98138f7b" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_add_rhs_section" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_add_rhs_section" #field_name: "field_add_rhs_section" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Add RHS Section ?" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_categories" =>Drupal\field\Entity\FieldConfig {#6853 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_categories" #status: true #uuid: "58a7c1da-317b-4fe8-afef-99482405df02" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_categories" 1 => "node.type.article_content" 2 => "node.type.post_category_pages" ] ] #isSyncing: false #id: "node.article_content.field_categories" #field_name: "field_categories" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Categories" #description: "" #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "post_category_pages" => "post_category_pages" ] "sort" =>array:1 [ "field" => "_none" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_comments" =>Drupal\field\Entity\FieldConfig {#6768 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_comments" #status: true #uuid: "1c1c62a4-90a1-4bfc-bc23-27ca6fadcf67" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_comments" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "comment" ] ] #isSyncing: false #id: "node.article_content.field_comments" #field_name: "field_comments" #field_type: "comment" #entity_type: "node" #bundle: "article_content" #label: "Comments" #description: "" #settings: array:5 [ "default_mode" =>0 "per_page" =>50 "anonymous" =>0 "form_location" =>true "preview" =>0] #required: false #translatable: true #default_value: array:1 [0 =>array:6 [ "status" =>2 "cid" =>0 "last_comment_timestamp" =>0 "last_comment_name" =>null "last_comment_uid" =>0 "comment_count" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_compliance" =>Drupal\field\Entity\FieldConfig {#6837 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_compliance" #status: true #uuid: "4e92e69d-73db-434a-937e-687bcc9c6c70" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.compliance" ] ] #isSyncing: false #id: "node.article_content.field_compliance" #field_name: "field_compliance" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "compliance" => "compliance" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_compliance_state" =>Drupal\field\Entity\FieldConfig {#6834 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_compliance_state" #status: true #uuid: "c5c1342a-f81a-4e87-a9f1-d1925b3b3572" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance_state" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.states_in_india" ] ] #isSyncing: false #id: "node.article_content.field_compliance_state" #field_name: "field_compliance_state" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance State" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "states_in_india" => "states_in_india" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_filter_type" =>Drupal\field\Entity\FieldConfig {#6802 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_filter_type" #status: true #uuid: "4b3c7971-2ca0-4e1a-bd68-3c7403ad7bb7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_filter_type" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.filter_types" ] ] #isSyncing: false #id: "node.article_content.field_filter_type" #field_name: "field_filter_type" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Filter Type" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "filter_types" => "filter_types" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_html_block_end" =>Drupal\field\Entity\FieldConfig {#6774 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_html_block_end" #status: true #uuid: "022b7f3c-0886-46bd-a55f-630cebefa7a7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_html_block_end" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.field_html_block_end" #field_name: "field_html_block_end" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "HTML Block End" #description: "" #settings: array:2 [ "display_summary" =>false "required_summary" =>false] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_media_source" =>Drupal\field\Entity\FieldConfig {#6772 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_media_source" #status: true #uuid: "bcef15cb-a8ce-4561-96b0-509f3fca872a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.field_media_source" 1 => "node.type.article_content" 2 => "paragraphs.paragraphs_type.media_source" ] "module" =>array:1 [0 => "entity_reference_revisions" ] ] #isSyncing: false #id: "node.article_content.field_media_source" #field_name: "field_media_source" #field_type: "entity_reference_revisions" #entity_type: "node" #bundle: "article_content" #label: "Featured Image" #description: "" #settings: array:2 [ "handler" => "default:paragraph" "handler_settings" =>array:3 [ "target_bundles" =>array:1 [ "media_source" => "media_source" ] "negate" =>0 "target_bundles_drag_drop" =>array:9 [ "category_section" =>array:2 [ …2] "from_library" =>array:2 [ …2] "media_source" =>array:2 [ …2] "post_content_first_level" =>array:2 [ …2] "post_content_section" =>array:2 [ …2] "product_widget" =>array:2 [ …2] "sub_category_section" =>array:2 [ …2] "third_party_links_section" =>array:2 [ …2] "widget_social" =>array:2 [ …2] ] ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6771 #entityTypeId: "field_storage_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.field_media_source" #status: true #uuid: "8b3293ad-922b-4b23-be43-2adcf336a66a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "module" =>array:3 [0 => "entity_reference_revisions" 1 => "node" 2 => "paragraphs" ] ] #isSyncing: false #id: "node.field_media_source" #field_name: "field_media_source" #entity_type: "node" #type: "entity_reference_revisions" #module: "entity_reference_revisions" #settings: array:1 [ "target_type" => "paragraph" ] #cardinality: 1 #translatable: true #locked: false #persist_with_no_fields: false +custom_storage: false #indexes: [] #deleted: false #schema: null #propertyDefinitions: null +original: ? Drupal\field\FieldStorageConfigInterface} #itemDefinition: null #constraints: array:1 [ "ParagraphsLibraryItemHasAllowedParagraphsType" =>null] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_metatags" =>Drupal\field\Entity\FieldConfig {#6770 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_metatags" #status: true #uuid: "b8ae1383-8e68-4c92-a289-b7342ee084ba" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_metatags" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "metatag" ] ] #isSyncing: false #id: "node.article_content.field_metatags" #field_name: "field_metatags" #field_type: "metatag" #entity_type: "node" #bundle: "article_content" #label: "Metatags" #description: "" #settings: [] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_need_image" =>Drupal\field\Entity\FieldConfig {#6839 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_need_image" #status: true #uuid: "4466eac6-a4ff-4aac-a7f0-9d34331c01ce" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_need_image" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_need_image" #field_name: "field_need_image" #field_type: "boolean" #entity_type: "node" #bundle: "article_content" #label: "Include this image at the top of this post" #description: "" #settings: array:2 [ "on_label" => "On" "off_label" => "Off" ] #required: false #translatable: true #default_value: array:1 [0 =>array:1 [ "value" =>0] ] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_post_created_by_author" =>Drupal\field\Entity\FieldConfig {#6850 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_post_created_by_author" #status: true #uuid: "496bf130-a099-4207-927a-182e0f95b8b9" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_post_created_by_author" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.author" ] ] #isSyncing: false #id: "node.article_content.field_post_created_by_author" #field_name: "field_post_created_by_author" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Post Created By" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "author" => "author" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_primary_category" =>Drupal\field\Entity\FieldConfig {#6880 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_primary_category" #status: true #uuid: "9dab8f51-28c6-4379-99ae-41690070f4af" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_primary_category" 1 => "node.type.article_content" 2 => "node.type.post_category_pages" ] ] #isSyncing: false #id: "node.article_content.field_primary_category" #field_name: "field_primary_category" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Primary Category" #description: "" #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "post_category_pages" => "post_category_pages" ] "sort" =>array:2 [ "field" => "_none" "direction" => "ASC" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_tags" =>Drupal\field\Entity\FieldConfig {#6748 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_tags" #status: true #uuid: "a695ec2b-79ec-49e0-a911-27fd03b14824" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_tags" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.tags" ] ] #isSyncing: false #id: "node.article_content.field_tags" #field_name: "field_tags" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Tags" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "tags" => "tags" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "auto_create" =>true "auto_create_bundle" => "" ] ] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_title_description" =>Drupal\field\Entity\FieldConfig {#6849 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_title_description" #status: true #uuid: "cccc1dc8-f338-48f2-bd87-062e40545566" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_title_description" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_title_description" #field_name: "field_title_description" #field_type: "string_long" #entity_type: "node" #bundle: "article_content" #label: "Title Description" #description: "" #settings: [] #required: false #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "field_topics" =>Drupal\field\Entity\FieldConfig {#6847 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_topics" #status: true #uuid: "3b490b05-956e-4b25-a917-15e31f953cc5" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.field_topics" 1 => "node.type.article_content" 2 => "paragraphs.paragraphs_type.post_content_section" ] "module" =>array:1 [0 => "entity_reference_revisions" ] ] #isSyncing: false #id: "node.article_content.field_topics" #field_name: "field_topics" #field_type: "entity_reference_revisions" #entity_type: "node" #bundle: "article_content" #label: "Topics" #description: "" #settings: array:2 [ "handler" => "default:paragraph" "handler_settings" =>array:3 [ "target_bundles" =>array:1 [ "post_content_section" => "post_content_section" ] "negate" =>0 "target_bundles_drag_drop" =>array:9 [ "category_section" =>array:2 [ …2] "from_library" =>array:2 [ …2] "media_source" =>array:2 [ …2] "post_content_first_level" =>array:2 [ …2] "post_content_section" =>array:2 [ …2] "product_widget" =>array:2 [ …2] "sub_category_section" =>array:2 [ …2] "third_party_links_section" =>array:2 [ …2] "widget_social" =>array:2 [ …2] ] ] ] #required: false #translatable: false #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6848 #entityTypeId: "field_storage_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.field_topics" #status: true #uuid: "baee0837-6327-404c-b93b-13bbb65a9a75" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "module" =>array:3 [0 => "entity_reference_revisions" 1 => "node" 2 => "paragraphs" ] ] #isSyncing: false #id: "node.field_topics" #field_name: "field_topics" #entity_type: "node" #type: "entity_reference_revisions" #module: "entity_reference_revisions" #settings: array:1 [ "target_type" => "paragraph" ] #cardinality: -1 #translatable: true #locked: false #persist_with_no_fields: false +custom_storage: false #indexes: [] #deleted: false #schema: null #propertyDefinitions: null +original: ? Drupal\field\FieldStorageConfigInterface} #itemDefinition: null #constraints: array:1 [ "ParagraphsLibraryItemHasAllowedParagraphsType" =>null] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} "og_audience" =>Drupal\field\Entity\FieldConfig {#6838 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.og_audience" #status: true #uuid: "3854f26c-6714-4640-b41a-1126cf361ed0" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:3 [0 => "field.storage.node.og_audience" 1 => "node.type.article_content" 2 => "node.type.product" ] "module" =>array:1 [0 => "og" ] ] #isSyncing: false #id: "node.article_content.og_audience" #field_name: "og_audience" #field_type: "og_standard_reference" #entity_type: "node" #bundle: "article_content" #label: "Post it under" #description: "OG group audience reference field." #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "product" => "product" ] "sort" =>array:1 [ "field" => "_none" ] "auto_create" =>false "auto_create_bundle" => "" ] ] #required: true #translatable: true #default_value: [] #default_value_callback: "" #fieldStorage: null #itemDefinition: null #constraints: [] #propertyConstraints: [] #deleted: false +original: ? Drupal\field\Entity\FieldConfig} ] #languages: null #langcodeKey: "langcode" #defaultLangcodeKey: "default_langcode" #activeLangcode: "x-default" #enforceDefaultTranslation: null #defaultLangcode: "za" #translations: array:1 [ "x-default" =>array:2 [ "status" =>1 "entity" =>Drupal\node\Entity\Node {#6858} ] ] #translationInitialize: false #newRevision: false #isDefaultRevision: "1" #entityKeys: array:4 [ "bundle" => "article_content" "id" => "894" "revision" => "4829" "uuid" => "884d28d1-26d3-4797-914e-48461d426d6c" ] #translatableEntityKeys: array:8 [ "label" =>array:1 [ "x-default" => "Frequently Asked Questions about Value Added Tax (VAT) in South Africa" ] "langcode" =>array:1 [ "x-default" => "za" ] "status" =>array:1 [ "x-default" => "1" ] "published" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "100" ] "owner" =>array:1 [ "x-default" => "100" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] ] #validated: false #validationRequired: false #loadedRevisionId: "4829" #revisionTranslationAffectedKey: "revision_translation_affected" #enforceRevisionTranslationAffected: [] #isSyncing: false +in_preview: null} 895 =>Drupal\node\Entity\Node {#4048 #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:39 [ "nid" =>array:1 [ "x-default" => "895" ] "vid" =>array:1 [ "x-default" => "4830" ] "type" =>array:1 [ "x-default" => "article_content" ] "uuid" =>array:1 [ "x-default" => "451c7e38-2f3a-4a01-a255-a74788ebf30c" ] "langcode" =>array:1 [ "x-default" => "za" ] "revision_uid" =>array:1 [ "x-default" => "100" ] "revision_timestamp" =>array:1 [ "x-default" => "1724827549" ] "revision_log" =>array:1 [ "x-default" =>null] "revision_default" =>array:1 [ "x-default" => "1" ] "isDefaultRevision" =>array:1 [ "x-default" => "1" ] "status" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "100" ] "title" =>array:1 [ "x-default" => "Frequently Asked Questions about Value Added Tax (VAT) in South Africa" ] "created" =>array:1 [ "x-default" => "1724823000" ] "changed" =>array:1 [ "x-default" => "1724827549" ] "promote" =>array:1 [ "x-default" => "0" ] "sticky" =>array:1 [ "x-default" => "0" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] "publish_on" =>array:1 [ "x-default" =>null] "unpublish_on" =>array:1 [ "x-default" =>null] "publish_state" =>array:1 [ "x-default" => "_none" ] "unpublish_state" =>array:1 [ "x-default" =>null] "content_translation_source" =>array:1 [ "x-default" => "und" ] "content_translation_outdated" =>array:1 [ "x-default" => "0" ] "body" =>array:1 [ "x-default" =>array:1 [0 =>array:3 [ "value" => """ <p data-doc-id="4504799000106343878" data-doc-type="writer" data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is VAT in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fw":"bold","fgc":"rgb(0, 0, 0)","va":"baseline","fw_i":400,"type":"text"}" data_styles="{"ff":"Open Sans","fw":"bold","fgc":"rgb(0, 0, 0)","va":"baseline","fw_i":400,"type":"text"}">VAT, abbreviated as the Value Added Tax, is an indirect tax added when the end consumer purchases goods or services.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is the current VAT rate in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">VAT is currently set at 15% for taxable goods and services. But some supplies are charged at 0% and some are fully exempt.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>When was VAT changed to 15% in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">In the 2018 budget speech, the Minister of Finance announced that the VAT rate would increase from 14% to 15%, effective from 1 April 2018.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Who should pay VAT in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">The Value Added tax is intended to be paid by the end consumer or purchaser in South Africa.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Who should register as vendors for VAT?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Any business that makes more than R1 million from sales or services in a year, or if it expects to reach that amount should register for VAT. Business that have earned more than R50,000 in the past year can voluntarily register for VAT.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is the VAT code in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">In South Africa, your VAT code is a unique 10-digit number that you obtain by registering for VAT with the government. This number typically starts with a 4, for example: 4999999999.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>How to calculate VAT inclusive in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">To find out the final amount inclusive of VAT on a given amount, simply multiply the cost by 0.15, which represents the 15% VAT rate.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Example, if the cost is R100, the VAT would come to R15 (100 * 0.15 = 15).</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Which is, VAT Amount = Value × 0.15</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">For example, if the value is R100, then: VAT Amount = R100 × 0.15 = R15</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What items are charged VAT in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">VAT mainly applies to domestic consumption of goods and services as well as imported goods. However, direct exports are charged at 0% and indirect exports are charged at 15%.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is VAT-free in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">The following are exempt from VAT:</p>\r\n\r\n<ul data-list-format="{"level5":{"type":8,"startsWith":1},"level4":{"type":7,"startsWith":1},"level7":{"type":7,"startsWith":1},"level6":{"type":6,"startsWith":1},"level8":{"type":8,"startsWith":1},"level1":{"type":7,"startsWith":1},"level0":{"type":6,"startsWith":1},"level3":{"type":6,"startsWith":1},"level2":{"type":8,"startsWith":1}}" data-list-id="71675824" data-spl-bullet-format="{}">\r\n\t<li>\r\n\t<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-list-id="71675824" data-list-info="{"id":"71675824","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Financial services that are not fee-based</p>\r\n\t</li>\r\n\t<li>\r\n\t<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-list-id="71675824" data-list-info="{"id":"71675824","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Educational services offered by a government approved institution</p>\r\n\t</li>\r\n\t<li>\r\n\t<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-list-id="71675824" data-list-info="{"id":"71675824","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Residential rental properties</p>\r\n\t</li>\r\n\t<li>\r\n\t<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-list-id="71675824" data-list-info="{"id":"71675824","l":0}" data-margin-bottom="0pt" data-margin-left="0.5in" data-text-indent="-0.25in" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Public transportation by road and rail</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What are zero-rated VAT items in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Export of goods and services sold to other countries.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Essential food items including 19 essential food products.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Fuel used for lighting purposes.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Petrol and diesel are subject to a fuel levy.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Transportation services across borders.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Any resources used in agricultural production.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Sales of businesses that are ongoing and operational.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">* Some government grants</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="12pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is the VAT period in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="12pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">There are five different categories of tax periods available in South Africa, namely A, B, C, D and E.</p>\r\n\r\n<table data-cols="[{"wt":"0.938in"},{"wt":"1.406in"},{"wt":"1.927in"},{"wt":"2.135in"}]" data-table-name="Table_1" data-theme="{"themeName":"theme1","themeObj":{"tblPr":{"cell":{"borders":{"border-top":{"color":"","width":"1px","type":"solid"},"border-right":{"color":"","width":"1px","type":"solid"},"border-left":{"color":"","width":"1px","type":"solid"},"border-bottom":{"color":"","width":"1px","type":"solid"}}}}}}" data-width="6.41in">\r\n\t<tbody>\r\n\t\t<tr data-row-info="{"id":"rw-utyudq8v1zm2","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.240in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Category</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.240in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Frequency</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.240in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Filing Deadlines</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.240in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Eligibility Criteria</p>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-n6q608sk82vi","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.438in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">A</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.438in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Every 2 Calendar Months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.438in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Returns due bi-monthly in primary months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.438in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Determined by the Commissioner</p>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-fv7yxq521ich","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.438in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">B</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.438in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Every 2 Calendar Months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.438in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Returns due bi-monthly in secondary months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.438in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Determined by the Commissioner</p>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-4skb34smh41n","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.833in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">C</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.833in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Every 1 Calendar Month</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.833in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Returns due at the end of each calendar month</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.833in">\r\n\t\t\t<ul>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Taxable supplies exceed or are likely to exceed R30 million in any 12-month period</li>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Vendor applies in writing</li>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Commissioner determines due to repeated non-compliance</li>\r\n\t\t\t</ul>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-k7f9mq0dhj25","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.635in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">D</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.635in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Every 6 Calendar Months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.635in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Returns due last day of February and August (or approved alternate month)</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.635in">\r\n\t\t\t<ul>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Farming activities with taxable supplies less than R1.5 million in 12 months</li>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Micro business registered under the Sixth Schedule to the Income Tax Act</li>\r\n\t\t\t</ul>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t\t<tr data-row-info="{"id":"rw-9aiae5j9plru","type":"row"}">\r\n\t\t\t<td col-index="0" data-cell-height="0.833in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">E</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="1" data-cell-height="0.833in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Every 12 Calendar Months</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="2" data-cell-height="0.833in">\r\n\t\t\t<p data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Returns due last day of vendor’s assessment year (or approved alternate month).</p>\r\n\t\t\t</td>\r\n\t\t\t<td col-index="3" data-cell-height="0.833in">\r\n\t\t\t<ul>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Company or trust fund</li>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Activities related to letting fixed property, renting movable goods, or managing connected companies</li>\r\n\t\t\t\t<li data-hd-info="0" data-header="0" data-line-height="1.2" data-margin-bottom="12pt" data-textformat="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}" data_styles="{"fgc":"rgb(0, 0, 0)","size":"10.00","type":"text"}">Additional criteria in Chapter 3 of the VAT 404 guide</li>\r\n\t\t\t</ul>\r\n\t\t\t</td>\r\n\t\t</tr>\r\n\t</tbody>\r\n</table>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="12pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"> </p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"bold","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Should foreigners pay VAT for the items purchased in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="12pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Yes, foreigners should pay VAT for the items purchased in South Africa. However, if certain qualifications are met, they can reclaim the VAT paid.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>Can foreigners reclaim VAT and what are the qualifications to reclaim VAT?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Yes, foreigners can reclaim VAT if the total value of the purchase exceeds R250. To apply for a VAT refund, foreigners need to submit their request to the VAT Refund Administrator's (VRA) offices. These offices are located at Johannesburg, King Shaka, and Cape Town International Airports, as well as at many land border posts and designated commercial harbors. The refund will be made by cheque payable anywhere in the world, except South Africa.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>When to pay VAT in South Africa?</strong></p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}">Vendors must send in their VAT returns by the 25th of the month after their tax period ends. They also need to either pay or ask for a refund by the same date. If the 25th is on a weekend or holiday, the deadline moves to the next business day. This rule also applies to eFiling users.</p>\r\n\r\n<p data-hd-info="0" data-header="0" data-line-height="1" data-linerule="auto" data-margin-bottom="0pt" data-textformat="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}" data_styles="{"ff":"Open Sans","fv":"normal","td":"none","cs":"0pt","fw":"none","fgc":"rgb(0, 0, 0)","size":"12.00","va":"baseline","fw_i":400,"type":"text","fs":"normal","bgc":"rgba(0, 0, 0, 0)"}"><strong>What is the penalty for not paying VAT in South Africa? </strong></p>\r\n\r\n<p>A penalty of 10% is charged on the outstanding VAT amount.</p>\r\n """ "summary" => "" "format" => "full_html" ] ] ] "field_metatags" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "a:1:{s:11:"description";s:173:"FAQs on Value Added Tax (VAT) in South Africa. Read our comprehensive FAQs to know the current VAT rate, who pays VAT and what items are subject to VAT and what are exempt. ";}" ] ] ] "og_audience" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "15" ] ] ] "field_add_rhs_section" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "0" ] ] ] "field_categories" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "892" ] ] ] "field_comments" =>array:1 [ "x-default" =>array:1 [0 =>array:6 [ "status" => "2" "cid" => "0" "last_comment_timestamp" => "1724827549" "last_comment_name" =>null "last_comment_uid" => "100" "comment_count" => "0" ] ] ] "field_filter_type" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "669" ] ] ] "field_need_image" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "value" => "0" ] ] ] "field_post_created_by_author" =>array:1 [ "x-default" =>array:1 [0 =>array:1 [ "target_id" => "641" ] ] ] "field_topics" =>array:1 [ "x-default" =>array:1 [0 =>array:2 [ "target_id" => "1487" "target_revision_id" => "11004" ] ] ] "field_media_source" =>array:1 [ "x-default" =>array:1 [0 =>array:2 [ "target_id" => "1485" "target_revision_id" => "11002" ] ] ] "viewscount" => "26" "read_time" => "4" "posts_count" =>2] #fields: [] #fieldDefinitions: array:46 [ "nid" =>Drupal\Core\Field\BaseFieldDefinition {#1968} "uuid" =>Drupal\Core\Field\BaseFieldDefinition {#1971} "vid" =>Drupal\Core\Field\BaseFieldDefinition {#1974} "langcode" =>Drupal\Core\Field\BaseFieldDefinition {#1977} "type" =>Drupal\Core\Field\BaseFieldDefinition {#1980} "revision_timestamp" =>Drupal\Core\Field\BaseFieldDefinition {#1982} "revision_uid" =>Drupal\Core\Field\BaseFieldDefinition {#1986} "revision_log" =>Drupal\Core\Field\BaseFieldDefinition {#1990} "status" =>Drupal\Core\Field\Entity\BaseFieldOverride {#6852} "uid" =>Drupal\Core\Field\BaseFieldDefinition {#1999} "title" =>Drupal\Core\Field\BaseFieldDefinition {#2003} "created" =>Drupal\Core\Field\BaseFieldDefinition {#2006} "changed" =>Drupal\Core\Field\BaseFieldDefinition {#2010} "promote" =>Drupal\Core\Field\Entity\BaseFieldOverride {#6876} "sticky" =>Drupal\Core\Field\BaseFieldDefinition {#2019} "default_langcode" =>Drupal\Core\Field\BaseFieldDefinition {#2024} "revision_default" =>Drupal\Core\Field\BaseFieldDefinition {#2030} "revision_translation_affected" =>Drupal\Core\Field\BaseFieldDefinition {#2036} "moderation_state" =>Drupal\Core\Field\BaseFieldDefinition {#6778} "metatag" =>Drupal\Core\Field\BaseFieldDefinition {#2046} "path" =>Drupal\Core\Field\BaseFieldDefinition {#2050} "publish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2053} "unpublish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2056} "publish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2059} "unpublish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2062} "menu_link" =>Drupal\Core\Field\BaseFieldDefinition {#2065} "content_translation_source" =>Drupal\Core\Field\BaseFieldDefinition {#2069} "content_translation_outdated" =>Drupal\Core\Field\BaseFieldDefinition {#2073} "node_read_time" =>Drupal\Core\Field\BaseFieldDefinition {#2079} "body" =>Drupal\field\Entity\FieldConfig {#6714} "field_add_rhs_section" =>Drupal\field\Entity\FieldConfig {#6836} "field_categories" =>Drupal\field\Entity\FieldConfig {#6853} "field_comments" =>Drupal\field\Entity\FieldConfig {#6768} "field_compliance" =>Drupal\field\Entity\FieldConfig {#6837} "field_compliance_state" =>Drupal\field\Entity\FieldConfig {#6834} "field_filter_type" =>Drupal\field\Entity\FieldConfig {#6802} "field_html_block_end" =>Drupal\field\Entity\FieldConfig {#6774} "field_media_source" =>Drupal\field\Entity\FieldConfig {#6772} "field_metatags" =>Drupal\field\Entity\FieldConfig {#6770} "field_need_image" =>Drupal\field\Entity\FieldConfig {#6839} "field_post_created_by_author" =>Drupal\field\Entity\FieldConfig {#6850} "field_primary_category" =>Drupal\field\Entity\FieldConfig {#6880} "field_tags" =>Drupal\field\Entity\FieldConfig {#6748} "field_title_description" =>Drupal\field\Entity\FieldConfig {#6849} "field_topics" =>Drupal\field\Entity\FieldConfig {#6847} "og_audience" =>Drupal\field\Entity\FieldConfig {#6838} ] #languages: null #langcodeKey: "langcode" #defaultLangcodeKey: "default_langcode" #activeLangcode: "x-default" #enforceDefaultTranslation: null #defaultLangcode: "za" #translations: array:1 [ "x-default" =>array:2 [ "status" =>1 "entity" =>Drupal\node\Entity\Node {#4048} ] ] #translationInitialize: false #newRevision: false #isDefaultRevision: "1" #entityKeys: array:4 [ "bundle" => "article_content" "id" => "895" "revision" => "4830" "uuid" => "451c7e38-2f3a-4a01-a255-a74788ebf30c" ] #translatableEntityKeys: array:8 [ "label" =>array:1 [ "x-default" => "Frequently Asked Questions about Value Added Tax (VAT) in South Africa" ] "langcode" =>array:1 [ "x-default" => "za" ] "status" =>array:1 [ "x-default" => "1" ] "published" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "100" ] "owner" =>array:1 [ "x-default" => "100" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] ] #validated: false #validationRequired: false #loadedRevisionId: "4830" #revisionTranslationAffectedKey: "revision_translation_affected" #enforceRevisionTranslationAffected: [] #isSyncing: false +in_preview: null} ]
""
Clear filter