ABC (Pty) Ltd v Commissioner for the South African Revenue Service (1626)
ABC (Pty) Ltd v Commissioner for the South African Revenue Service (1626) [2020] ZATC 9; 82 SATC 388 (3 March 2020)
Tax Court held that foreign exchange commission was taxable consideration, so the appellant could use direct attribution for branch input VAT.
- Vat Input Tax Deduction
- Direct Attribution Method
- Apportionment Method
- Financial Services Exemption
- Commission As Consideration
- Vat-input-tax-deduction