# REVIEW/ RECOVERY AND CALCULATION OF VALUE ADDED TAX (VAT)

> This tender closed on 2026-10-09.

- **Reference:** 211/2026
- **Issuer:** [Kouga Local Municipality](https://za.bidwunder.com/tenders/issuer/kouga-local-municipality.md)
- **Region:** Eastern Cape
- **Type:** Open tender
- **Published:** 2026-09-08
- **Closing date:** 2026-10-09 12:00 SAST
- **Briefing:** 2026-09-22 12:00 SAST (compulsory)
- **Sectors:** [Professional, scientific, technical](https://za.bidwunder.com/tenders/sector/M.md)

## Summary

#### Overview
**This tender seeks a VAT review/recovery and apportionment calculation service for Kouga Local Municipality, to apportion VAT inputs/outputs and recover/adjust VAT over a 3-year contract.** Bidders with VAT consultancy capability, municipal finance experience, SAICA/SAIT registration, and the ability to transfer knowledge to municipal staff are encouraged.

#### Requirements
- Audited financial statements for the last 3 years; proof of SAICA/SAIT registration; company organogram.
- Valid Tax Compliance Pin; CSD number or equivalent proof; municipal billing clearance.
- B-BBEE affidavit/certificate; evidence of local presence to claim specific-goal points.
- Minimum functional assessment of 70%; demonstrated experience in complex VAT recovery (e.g., reversals of penalties) and VAT reviews.
- Project team with permanently employed qualified professionals; CPD/accreditation for skills transfer (ISO 9001:2015 or equivalent preferred).
- Detailed VAT review scope, reconciliations (VAT input/output; VAT201s), apportionment recalculation for current and prior 5 years; transfer of skills to staff.
- Performance security within 30 days of award; adherence to GCC, SCC, and SCM policies; no state-officer bid participation.

#### How to Apply
- Clarification session is compulsory (Tuesday 22 September 2026, 10:00) via Microsoft Teams (link in the notice) (see TENDER DOCUMENT FOR NOTICE 211/2026 VAT.pdf).
- Closing date/time per attached tender: 09 October 2026 at 12:00; submit in the correct box at 16 Woltemade Street, Jeffreys Bay, Room 122; hard copy plus electronic copy on USB/SD Card required (electronic submission accepted per metadata; the attached document emphasizes USB/SD Card and original hard copies).
- Submissions must include: Pricing Schedule A (percentage-based), Pricing Schedule B (hourly rates), Form of Offer and Acceptance, Declaration of Interest, Declaration of Bidder’s past SCM practices, Certificate for Independent Bid Determination, Special Conditions of Contract, and Tax/BBEE documentation (see TENDER DOCUMENT FOR NOTICE 211/2026 VAT.pdf).
- Registrations and pre-qualifications: Tax Compliance Pin; Central Database/SARS vetting; Kouga Supplier Database; CSD number if no TCS; B-BBEE affidavit/certificate.
- Documents to obtain: electronic tender copy from E-Tender portal or Kouga website; hard copies available on request (see documents in the notice).

## Description

REVIEW/ RECOVERY AND CALCULATION OF VALUE ADDED TAX (VAT)

## Documents

- TENDER DOCUMENT FOR NOTICE 211 OF 2026 VAT.pdf..pdf
- tender-document-for-notice-211-of-2026-vat
- advert-notice-211-of-2026

Documents download with a free BidWunder account.

## Published on

- [eTenders.gov.za](https://www.etenders.gov.za)

More open tenders: https://za.bidwunder.com/tenders.md

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> Source: https://za.bidwunder.com/tenders/review-recovery-and-calculation-of-value-added-tax-vat-55c2d0b0