Vacation Exchanges International (Pty) Ltd v Commissioner for the South African Revenue Services (A253/2008)
Vacation Exchanges International (Pty) Ltd v Commissioner for the South African Revenue Services (A253/2008) [2009] ZAWCHC 139; 71 SATC 249 (7 August 2009)
The court held that the Seventh Schedule’s valuation process for fringe benefits must be followed before employees’ tax can be assessed against the employer.
- Fringe Benefits Taxation
- Seventh Schedule Interpretation
- Employees Tax
- Remuneration Definition
- Fringe-benefits-taxation
- Employees-tax