Page 42 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1

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