SARS nails taxpayer in new VAT ruling

• The taxpayer must use the varied turnover-based method for all expenses, not just IT infrastructure costs.
• The business had expanded its functions since the last approval, which led SARS to deny the request for a transaction-count apportionment method.
• This ruling may lead to increased scrutiny on businesses' expense allocation and apportionment methods, potentially resulting in more complex tax calculations and compliance requirements.