Page 50 - P6 Slide Taxation - Lecture Day 5 - VAT Part 1
P. 50
Example
Vendor A is instructed to replace the screen of a
laptop computer belonging to a visiting tourist.
The supply by the vendor may not be zero-rated
because the laptop is within the borders of South
Africa. If, however, the laptop is again exported
directly after the supply, the zero-rating may be
applied.
