ABD CC v Commissioner for the South African Revenue Service (VAT 969)
ABD CC v Commissioner for the South African Revenue Service (VAT 969) [2015] ZATC 6 (30 March 2015)
The court found that the Appellant supplied local services directly to the customers of foreign tour operators, who were present in the Republic at the time the services were rendered. The evidence showed that the Appellant contracted with local suppliers, invoiced the foreign tour operators for the full package, and acted as principal in the supply of services. The Appellant's involvement in arranging, supervising, and invoicing for the local services, as well as its financial accounting treatment, demonstrated that it was not merely an agent or intermediary. The contracts and conduct indica…
Source excerpt
- Value Added Tax
- Zero Rating
- Services Supplied To Non Residents
- Destination Principle
- Agency Vs Principal
- Input Deduction