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Example




            A hotel guest pays R1 000 per day (excluding VAT) as


                      an all-inclusive fee for a serviced hotel room,


                      daily meals and all other services. Included in


                      the daily charge of R1 000, is R200 levied for the


                      meals and R10 for the delivery of the morning

                      newspaper. What would the VAT consequences


                      be if:



            a) The guest stays in the hotel for 5 days?



            b) The guest stays in the hotel for 30 days?









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