South Africa Case Law

Taxpayer v Commissioner for the South African Revenue Service (VAT1558)

Taxpayer v Commissioner for the South African Revenue Service (VAT1558) [2018] ZATC 3; 81 SATC 390 (5 December 2018)

Court

Tax Court

Case number

VAT 1558

Judge

K M Savage

The Tax Court held that section 8(15) of the VAT Act applied to promotional goods supplied as part of a single A&P service, confirming the additional VAT assessments.

• Value Added Tax
• Zero Rating
• Deeming Provision
• Supply Of Goods And Services
• Apportionment
• Interpretation Of Vat Act