South Africa Case Law

K C M v Commissioner South African Revenue Services (VAT 711)

K C M v Commissioner South African Revenue Services (VAT 711) [2009] ZATC 2; 72 SATC 92 (14 August 2009)

Court

Tax Court

Case number

VAT 711

Judge

FHD Van Oosten

The Tax Court held that free distribution of religious material was not a taxable supply, so input tax credits were disallowed, though apportionment was sent back for reconsideration.

• Value Added Tax
• Input Tax Credits
• Apportionment Of Input Tax
• Non Taxable Supplies
• Value-added-tax
• Input-tax-credits