SARS VAT audits are aimed at ensuring due compliance with the provisions of the VAT law. Very few questions or requests for information raised by SARS during a VAT audit is without purpose and ensuring questions are answered properly and comprehensively requires an understanding of the reason behind a question which in turn requires an in depth understanding of the VAT law.
Ensuring you have the expertise to match that of SARS enforcement officials during audit often goes a long way at ensuring efficient and constructive progress during VAT audits and allows only real issues to crystallise and find its way to the letter of audit findings. In addition, responding correctly to SARS queries during audit often serves to place your case at strategic advantage at audit finding and assessment stage.