South Africa Case Law

D v Commissioner for the South African Revenue Service (VAT1390)

D v Commissioner for the South African Revenue Service (VAT1390) [2016] ZATC 9; 79 SATC 105 (14 June 2016)

Court

Tax Court

Case number

VAT1390

Judges

Binns-Ward, P. Surtees, K. Hofmeyr

The Tax Court held that a fast-food delivery company was liable for VAT on delivery charges collected from customers as part of its taxable consideration.

• Value Added Tax
• Supply Of Services
• Agency Vs Principal
• Consideration
• Output Tax Liability
• Value-added-tax