LEGALITIES OF COJ IMPOSING ILLEGAL USE TARIFF WITHOUT CHANGING CATEGORY TO ILLEGAL USE CATEGORY ON PROPERTY ROLL
We have seen this happening quite frequently. Attached is an article written by myself and Maike Gohl (senior associate at Schindlers) dealing with the legalities (or rather, illegality) of this move, as confirmed by the Joburg High Court.
VAT INCREASE REFLECTING ON COJ INVOICES
COJ has started sending invoices showing two separate VAT line items on its invoices, one at 14% and one at 15%.
This is correct as COJ is simply reflecting the lawfully mandated increase in the VAT rate on its statements, by showing that it has charged for VAT at the lower rate of 14% on a portion of the charges billed and VAT at the higher rate on the rest for the respective billing periods.
This should only happen in one or two invoices, as the “split” will only be applicable in invoices that span March/April 2018. However, if an account is re-billed retrospectively and it covers any period before April 2018, we would expect to see the VAT split reflected in those re-billed invoices.
Anyone with any queries regarding this can contact us for assistance.