Taxpayer v Commissioner for the South African Revenue Services (VAT2063)
Taxpayer v Commissioner for the South African Revenue Services (VAT2063) [2019] ZATC 2; 82 SATC 271 (15 November 2019)
The Tax Court dismissed an appeal seeking retrospective approval of a VAT apportionment method, holding that section 17(1) of the VAT Act limited retrospectivity.
- Vat Apportionment
- Private Binding Ruling
- Retrospective Application
- Binding General Ruling 16
- Input Tax Deduction
- Vat-apportionment