Page 45 - F6 Slide - Taxation - Lecture Day 4
P. 45

Imported Services Which Will Not Have


     VAT Consequences








        Supply that, if made in SA, would be subject to VAT


            at 0% / an exempt supply



        Educational services rendered by foreign educational


            institutions to SA students



        Services by an employee to his employer, and



        Supplies of a service of ≤ R100
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