Page 60 - ADVANCED TAXATION - Day 1 Slides
P. 60

Example












                         Vendor A is instructed to replace the screen of a laptop

                         computer belonging to a visiting tourist.


                         The supply by the vendor may not be zero-rated

                         because the laptop is within the borders of South Africa.

                         If, however, the laptop is again exported directly after

                         the supply, the zero-rating may be applied.
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