There are three categories of supplies that can be made by a VAT vendor: standard-rated, zero-rated and exempt supplies. Output tax must be levied on all […]
Dit is deesdae ‘n algemene verskynsel vir ondernemers om ‘n kennisgewing vir ‘n BTW-ondersoek vanaf die SAID te ontvang, wat die ondernemer versoek om binne 21 […]
The KwaZulu-Natal High Court previously granted an application brought by Van der Merwe and others (acting as liquidators) requiring the Commissioner for the South African Revenue […]
Value-Added Tax, or VAT, is currently typically charged at 14% on all taxable supplies of goods or services rendered by registered VAT vendors. Taxable supplies exclude […]
Generally speaking, the VAT portion of expenditure incurred by a VAT vendor in carrying on its enterprise may be claimed back from SARS when the VAT […]
VAT is an integral part of our economic society and is something that influences everyone, especially businesses in South Africa. In this article, we will discuss […]
On 12 January 2021, the Gauteng High Court delivered judgement in the matter of MTN (Pty) Ltd v CSARS (79960/2019) [2021], in respect of a declaratory order that […]