Page 52 - F6 Slide - Taxation - Lecture Day 4

Zero-rated supply: Exported services

Services rendered outside South Africa (s 11(2)(k))

If

• physically rendered outside SA/

• Customs controlled area

Services to non-residents (s 11(2)(l ))

If non-resident is not in SA @ time services are rendered

Zero rating N/A if the service is directly in connection with

 land, or improvements thereto, situated in SA, or

 movable property situated inside SA at the time the services are

rendered

 Still zero rated if exported subsequent to supply of service