VAT Case Law: 1015: Whether the taxpayer was entitled to deduct input tax in respect of accommodatio
Background: The taxpayer objected to the VAT assessments because certain input tax claims were disallowed. The taxpayer is a company that...
New VAT rules may negatively affect farmers’ cash flows
Usually, farmers are registered to pay VAT on a six-monthly cycle. This means that these farmers have to finance the VAT that they incur...
Value-added tax and entertainment
It is well-established that, in terms of section 17(2)(a) of the Value-added Tax Act, No 89 of 1991 (VAT Act), a vendor is not entitled...
VAT registration amendments
The Taxation Laws Amendment Act, No 31 of 2013 introduced amendments to the VAT registration provisions contained in the Value-Added Tax...