CHAPTER 1
Value-Added Tax VAT 409 Guide for Fixed Property and Construction for Vendors Issue 6 VAT 409 Guide for Fixed Property and Construction Preface i Preface This guide is a general guide concerning the application of the VAT Act in connection with fixed property and construction transactions in South Africa. Although fairly comprehensive, the guide does not deal with all the legal detail associated with VAT and is not intended for legal reference. Technical and legal terminology has also been avoided wherever possible. For details in respect of the general operation of VAT, see the VAT 404 Guide for Vendors which is available on the South African Revenue Service (SARS) website ( ). All references to the VAT Act or the Act are to the Value-Added Tax Act 89 of 1991, and references to sections are to sections of the VAT Act, unless the context otherwise indicates. Similarly, all references to TA Act are to the Tax Administration Act 28 of 2011.
• Servitudes, encroachments and other encumbrances • Exclusive use areas in sectional title developments • Rights to minerals or rights to mine for minerals • Leases or sub-leases of rights to minerals, or to mine for minerals Although most supplies of fixed property by a vendor will be subject to VAT, there are certain
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