Page 49 - ADVANCED TAXATION - Day 1 Slides

VAT Levied: Imported Services

Definition: S1 of the

Act

The supply of services

 by a supplier who is a non-resident / carries on

business outside SA

 to a recipient who is a resident of SA

 to the extent that the services are used in SA for
making a non-taxable supply.

VAT is not payable if the services are imported and

fully used for making taxable supplies.