These Terms and Conditions govern the provision of VAT registration services offered by UAESA (Pty) Ltd ("UAESA"), a professional tax consultancy, to its clients. By engaging UAESA for VAT registration services, the client agrees to the following terms:

1. Scope of Services
1.1. VAT Registration Assistance:
UAESA will assist the client in preparing, submitting, and processing the VAT registration application with the South African Revenue Service (SARS).

1.2. Services Include:

Assessing the client's eligibility for VAT registration.
Advising on required documentation and compliance obligations.
Preparing and submitting the VAT101 application form on behalf of the client.
Liaising with SARS to resolve queries related to the application.
1.3. No Guarantee of Approval:
The client acknowledges that UAESA’s role is limited to facilitation and does not guarantee approval or processing timeframes, as these are subject to SARS policies and procedures.

1.4. Duration of Service:
The VAT registration process is expected to take up to 21 working days from the date of receipt of all required documentation. This timeline is an estimate and may vary based on SARS processing times and any additional information required.

2. VAT Registration Requirements
To qualify for VAT registration with SARS, the client must meet certain criteria and provide the necessary documents. Below are the requirements for VAT registration:

2.1. Mandatory Requirements:

Business Turnover:
The client must have taxable supplies exceeding R1 million in any 12-month period, or voluntarily opt for registration if the turnover is less than R1 million but at least R50,000 in the last 12 months.
Business Type:
The client must be conducting a business activity that is subject to VAT. This includes sales of goods or services and may include certain exempt or zero-rated transactions.
VATable Supplies:
The client must supply goods and services that are either taxable at the standard VAT rate (15%) or at a zero rate (e.g., exports).
Proof of Business:
The client must provide official documents proving their business’s existence and tax status.
2.2. Required Documents for VAT Registration:

Company Registration Certificate:
A copy of the CIPC (Companies and Intellectual Property Commission) registration document.
Bank Confirmation Letter:
A letter from the client's bank confirming the business account in the name of the company or individual.
Proof of Business Address:
Recent utility bill (electricity, water, or rates), lease agreement, or similar document showing the business address.
Identity Documents:
Certified copies of the directors’ or authorized representatives’ ID documents. If the business is a sole proprietor, the owner’s ID is required.
Tax Clearance Certificate:
A valid tax clearance certificate or confirmation from SARS that the business has no outstanding taxes (if applicable).
Detailed Financial Information:
A breakdown of projected or actual taxable turnover (income or sales) for the next 12 months.
Financial Statements:
Recent audited or reviewed financial statements or management accounts (if applicable).
2.3. Optional Documents:

Previous VAT Returns (if already registered for VAT in another country or jurisdiction).
Detailed Description of Business Activities:
In cases where the business is newly established or has complex operations, detailed information about the business activities and market could be required.
2.4. Other Requirements:

No Delinquencies:
The client must not have any outstanding tax debts with SARS.
Accuracy and Completeness:
The client must ensure that all submitted documentation is complete, accurate, and up-to-date. Failure to do so may result in delays or rejection of the VAT application.
3. Client Responsibilities
3.1. Provide Accurate Information:
The client must provide accurate, complete, and timely information, including but not limited to the documents mentioned above.

3.2. Ongoing Compliance:
The client is responsible for maintaining compliance with SARS VAT obligations post-registration, including filing returns and making VAT payments on time.

3.3. Responsibility for Delays:
Delays caused by incomplete or incorrect information provided by the client shall not be the responsibility of UAESA.

4. Fees and Payment Terms
4.1. Service Fee:
UAESA will charge a professional service fee for VAT registration, as outlined in the engagement agreement.

4.2. Upfront Payment:
All fees are payable upfront unless otherwise agreed in writing.

4.3. Additional Charges:
Additional charges may apply if:

Additional services outside the agreed scope are requested.
SARS requires further documentation or verification not originally disclosed.
5. Confidentiality
5.1. Confidential Handling:
UAESA will treat all client information with strict confidentiality and use it solely for the purpose of facilitating VAT registration.

5.2. Safeguarding Information:
UAESA will implement reasonable safeguards to protect client information from unauthorized access or disclosure.

6. Power of Attorney
6.1. Client Authorization:
The client may need to provide a signed Power of Attorney to authorize UAESA to act on their behalf in matters related to VAT registration.

6.2. Scope of Power of Attorney:
UAESA shall use this authority solely for actions required to complete the registration process and ensure compliance with SARS requirements.

7. Limitation of Liability
7.1. No Liability for SARS Decisions:
UAESA will not be held liable for any delays, penalties, or rejections resulting from:

SARS’s internal processes or decisions.
Errors or omissions in the information or documents provided by the client.
7.2. Liability Limit:
UAESA’s total liability for any claim related to VAT registration services shall not exceed the fees paid by the client for such services.

8. Termination
8.1. Termination by Client:
The client may terminate the agreement at any time by providing written notice. However, fees paid are non-refundable after services have been rendered.

8.2. Termination by UAESA:
UAESA reserves the right to cease work if:

The client fails to provide required information or payment.
The client is found to be non-compliant with SARS regulations.
9. Governing Law and Jurisdiction
9.1. Applicable Law:
These terms and conditions are governed by the laws of South Africa.

9.2. Jurisdiction:
Any disputes arising shall be subject to the jurisdiction of South African courts.