S.L. 406.21 Art. 5Notification of Group treatment.

(1) The Commissioner shall, following receipt of an application made in the manner prescribed in regulation 8(1), register the applicants as a VAT Group if satisfied that the eligibility conditions specified in regulation 3 have been met and shall, by notice in writing:

(a) specify the date with effect from which the applicants are to be regarded as a VAT Group for the purposes of the Act;

(b) designate the person nominated in terms of regulation 4(1), or such other person from amongst the applicants as the Commissioner may deem fit, as the Group Reporting Entity;

(c) issue a Value Added Tax identification number to the group pursuant to articles 10 or 12 of the Act, as the case may be.

The notice in terms of this sub-regulation shall be issued to the Group Reporting Entity.

(2) The rights and obligations arising in terms of the Act to a person registered under article 10 or 12, as the case may be, shall apply to the VAT Group with effect from the date referred to in sub-regulation (1)(a).

(3) The Commissioner shall, following an application made in the manner prescribed in regulation 8(2), where he is satisfied that the conditions prescribed in the said regulation are satisfied, by notice in writing to the applicant and the Group Reporting Entity, deem the applicant to be a member of the VAT Group with effect from the date specified in the said notice.