The VAT Treatment of "Imported Services" PDF ePub eBook

Books Info:

The VAT Treatment of Section 11(2)(k) of the Value-Added Tax Act 89 of 1991 provides for the zero-rating of a supply of services where the services are physically rendered outside the Republic. In this monograph, the author analyses that provision and other relevant sections of the VAT Act, with a view to determining whether it is possible to zero-rate 'imported services' falling within the ambit of section 7(1)(c) of the Act where work is performed outside the Republic but the product of that work (for example a computer program) is supplied to a South African consumer for use within the Republic otherwise than in the making of taxable supplies. The meaning of the word 'rendered' in section 11(2)(k) is determined in the light of the governing rules of statutory interpretation, after which the controversial decisions in ITC 1812 and Metropolitan Life Ltd v Commissioner for South African Revenue Service are subjected to detailed and penetrating analysis in order to assess whether section 11(2) as a whole can, contrary to those decisions, apply to 'imported services'.

About Mervyn Dendy

Mervyn Dendy BCom LLB (cum laude) (Wits) was admitted as an attorney and notary in 1985. In his teaching and writing over the past 25 years he has become a leading expert in Delict and Civil Procedure. He lectured at Wits from 1985 to 2002 (Delict and Civil Procedure mainly). He was named Best Lecturer every year from 1996 to 2001. He has published extensively, mainly on Delict and Civil Procedure, in law journals including the SALJ, THRHR, Businessman's Law and De Rebus, and in the Annual Survey of South African Law (the Law of Delict chapter from 1984 to 1995, and the Civil Procedure chapter occasionally during this period). He has contributed to a number of books, including South African Book of the Road (1988), You and Your Rights (1992), Eckard's Principles of Civil Procedure in the Magistrates' Courts (now its fifth edition), and Herbstein

Details Book

Author : Mervyn Dendy
Publisher : Siber Ink, South Africa
Data Published : 01 September 2012
ISBN : 1920025650
EAN : 9781920025656
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 82 pages
Age + : 15 years
Language : English
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  • The VAT Treatment of The VAT Treatment of "Imported Services"

    . Section 11(2)(k) of the Value-Added Tax Act 89 of 1991 provides for the zero-rating of a supply of services where the services are physically rendered outside the Republic. In this monograph, the au