Page 45 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1
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10.2.4. Services to non-resident [s 11(2)(l)] (continues…)
• No zero-rate if the service is directly in connection with:
• land or improvements thereto, situated in RSA or
• movable property in RSA at the time the services are
rendered, Thus, subject to 0%
except:
• if movable property exported to non-resident after the
supply of such service or
• if movable property is part of a supply that will be made
by a non-resident to registered vendor.
