Quote Originally Posted by BusFact View Post
I presume the dept is VAT registered.
Quite possibly not. To quote the OP:

Quote Originally Posted by Molatelo Mohwasa View Post
I do not really see this question being answered save to say that the departments are exempt from registering for VAT except where the Minister of Finance has ordered so.
Which poses an interesting situation when it comes to evaluating tenders for supply - certainly different to the situation where the procuring entity is registered for VAT.

This came up with my time at AgriSETA (which is exempt from registering as a VAT vendor) and the understanding of best practice at the time was to look at the total cost to the department in evaluating bids in the VAT vs no-VAT situation. The underlying point-of-view was maximizing the purchasing power of your budget.