Page 39 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1
P. 39
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.
