The taxpayer objected to the VAT assessments because certain input tax claims were disallowed.
The taxpayer is a company that specialises in the sinking of shafts and the development of underground structure, used in mining and hydropower applications. The t...
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December 23, 2014
No Evidence Justifying Penalty
VAT Case Law: 1015: Whether the taxpayer was entitled to deduct input tax in respect of accommodation and food in terms of section 17(12)(a.)
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interest withholding tax
tax administration act