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Annelie Giles

Annelie Giles

Tax Manager


  • tax

WSG Practice Industries


South Africa



  • BCom (North-West University)
  • BCom (Hons) in Accounting Science (University of South Africa)
  • MCom in Taxation (University of the Witwatersrand)
  • CA (SA)

South Africa: Coronavirus (COVID-19) - VAT Relief Extension of the Prescribed Periods for the Exportation of Goods
ENSafrica, April 2020

In keeping with the promise of government to introduce fiscal measures to address the negative impact of the Coronavirus (COVID-19) pandemic on business, the South African Revenue Service (“SARS”) released Binding General Ruling (VAT) 52 (“BGR 52”), dated 27 March 2020, that extends the prescribed time periods relating to the exportation of movable goods from South Africa...

South Africa: Coronavirus (COVID-19) VAT Relief on the Importation of "Essential Goods"
ENSafrica, April 2020

On 27 March 2020, the South African Revenue (“SARS”) announced much needed value-added tax (“VAT”) relief on the importation of “essential goods” as part of the coronavirus (COVID-19) tax relief measures. Section 7(1)(b) of the Value-Added Tax Act, 1991 (“VAT Act”) imposes VAT on the importation of any goods into South Africa by any person. In terms of section 7(1), VAT is imposed at the standard rate of 15%...

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