Page 29 - P6 Slide Taxation - Lecture Day 3 - VAT Part 2
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12.4.3. Fringe Benefit: Time of supply [s 9(7)]
- Time of supply: on last day of the month (if on monthly basis),
- otherwise the last day of employee‟ s yoa
→ Refer Silke Examples 30.30. to 30.33.