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VAT Output Tax News

[FAQ] VAT implications of a change from a resident...

A VAT registered trust bought two residential properties. No input tax was claimed on the purchase o...


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[FAQ] Commercial accommodation exceeding 28 days

Two companies are connected persons for VAT purposes. One company operates a guesthouse and the othe...


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[FAQ] Change in use adjustments on developed prope...

A property developer developed a property consisting of 6 units. Input tax was claimed on the develo...


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[FAQ] The sale of assets between group companies

A company is selling its fixed assets to another group company. Both group companies are registered...


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Mobile Telephone Networks (Pty) Limited v CSARS

Mobile Telephone Networks (MTN) brought a declaratory order requesting the high court to determine t...


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[FAQ] The sale of a small holding after VAT regist...

A taxpayer bought a small agricultural holding. He was not VAT registered during the purchase. Since...


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[FAQ] The direct delivery of purchased goods to fo...

A company wants to introduce a system in their SA stores. A foreign customer browses a smart shopper...


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[FAQ] The VAT implication of commercial and reside...

A company develops buildings with residential units as well as workspace, coffee shops etc. Is this...


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