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Welcome to CMS
Council for Medical Schemes
The Council for Medical Schemes is a statutory body established by the Medical Schemes Act (131 of 1998) to provide regulatory supervision of private health financing through medical schemes.
Latest Publications
Circular 22 of 2018: SAICA Accounting Guide
The Council for Medical Schemes (CMS) would like to welcome all interested parties to provide suggested changes/input to the 2018 SAICA Accounting Guide. For the full document, please click on the link above.
published on 25 Apr 2018 13:41:00 +0200
Circular 21 of 2018: Impact of VAT increase in the Medical Schemes industry
The Minister of Finance announced in his Budget speech that the Value Added Tax (VAT) rate will increase from 14% to 15% with effect from 1 April 2018. Even though medical schemes are exempted from VAT, this legislated 1% increase will have an impact on the costs of medical services and products payable by medical schemes to service providers who are registered as VAT vendors. Section 67(1) of the Value-added Tax Act, No. 89 of 1992 states that “where the VAT rate is increased in respect of the supply of goods or services, the VAT vendor may recover the VAT from the client or customer.”, to view the document click on the link above.
published on 25 Apr 2018 13:47:00 +0200
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