SARS will not accept any faxed or photocopied applications for registration.
Posted applications will only be processed if applicants are geographically far from the SARS branch or due to any form of disability that prevents the applicant from appearing in person at the SARS branch, to present the application.
802 of , 578 of 26 June 1992, 1035 of 13 November 1992, 1411 of 18 December 1992, 718 of 21 April 1995, 596 of 12 July 2002, 1215 of 20 December 2002, 685 of 21 July 2006, 1058 of 3 December 2010, 862 of 22 July 2011, 109 of 31 January 2013)Chapter I.
Section 1 a In this Act:(1) ‘design’ means the appearance of the whole or a part of a product resulting from the features of, in particular, the lines, contours, colours, shape, texture or materials of the product itself or its ornamentation;(2) ‘product’ means any industrial or handicraft item, including parts intended to be assembled into a complex product, and packaging, get-up, graphic symbols and typographic typefaces;(3) ‘complex product’ means a product which is composed of multiple components which can be replaced permitting disassembly and re-assembly of the product.
The provisions of subsection 1 relating to the creator of a design shall also apply to his or her successor in title.
Further, in terms of the new VAT Registration Regulations, a person carrying on an enterprise which has not made R50 000 in taxable supplies in the past period of 12 months, is also allowed to register for VAT.
In order to register, the person must be able to satisfy SARS that one or more of the following circumstances applies as at date of application for registration: Top Tip: VAT liability date backdating requests submitted at the SARS branch will only be considered for new and existing registration if the vendor can provide sufficient supporting documents proving the backdated liability.
Neither do the rights conferred by a design right cover the equipment on ships and aircraft registered in another country when these temporarily enter into the country, the importation into the country of spare parts and accessories for the purpose of repairing such craft, nor the execution of repairs on such craft.
Section 5 c A design right does not give its owner the right to deny the use of a product protected by the design right if the product has been put on the market within the European Economic Area by the design right owner or with his or her consent.