On 23 April 2020, the National Treasury issued a statement regarding value added tax (VAT) relief measures due to coronavirus pandemic. This includes:

  • Implement a VAT refund tracking  procedure by the help of smaller VAT vendors, which allows temporarily submission of monthly VAT return instead of bi-monthly return.
  • An application of making a waiver of penalties by larger businesses with gross income of more than R100 million, who are affected by the COVID-19 outbreak and by businesses with gross income below R100 million for an additional deferral of payments without incurring penalties. This penalty also applicable for VAT.