Page 46 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1
P. 46

Example









         Mr Strempel is a non-resident on vacation in South Africa.


         Whilst touring the Kruger National Park, he decided to

         purchase a wooden giraffe figure. The curio store charged

         him R3 363 for the novelty item, including VAT at the


         standard rate. Mr Strempel and his giraffe figure

         continued to tour the country for another two weeks


         before his leave entitlement ran out and he needed to

         return to his home country Germany. Mr Strempel took

         the giraffe figure along when he left South Africa.






         Explain the VAT consequences for Mr Strempel,


         the curio store, and the position of SARS.
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