VAT zero rating

Introduction

This is an appeal to the Gauteng division of the Tax Court by the vendor for the determination of whether the services rendered by the vendor fell within the ambit of the zero rating for VAT in terms of section 11(2)(s) of the VAT Act.

via AB CC v CSARS VAT 1005 GTC 9 Dec 2014 – The SA Institute of Tax Professionals.

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