Transcription of BINDING GENERAL RULING (VAT) 41 (ISSUE 2) ACT : …
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BINDING GENERAL RULING (VAT) 41 (ISSUE 2) ACT : …
BINDING GENERAL RULING (VAT) 41 (ISSUE 2) DATE: 4 May 2017 ACT : value - added TAX ACT 89 OF 1991 SECTION : PROVISO (iii) TO THE DEFINITION OF ENTERPRISE IN SECTION 1(1) AND SECTION 23(4)(b) SUBJECT : VAT TREATMENT OF NON-EXECUTIVE DIRECTORS Preamble For the purposes of this RULING BGR means a BINDING GENERAL RULING issued under section 89 of the Tax Administration Act 28 of 2011; NED means a non-executive director; non-resident means a person that is not a resident of the Republic as defined in section 1(1) of the VAT Act; remuneration means remuneration as defined in paragraph 1 of the Fourth Schedule to the Act; section means a section of the VAT Act; the Act means the Income Tax Act 58 of 1962; VAT Act means the value - added Tax Act 89 of 1991 and any other word or expression bears the meaning ascribed to it in the VAT Act
binding general ruling (vat) 41 (issue 2) date: 4 may 2017 . act : value-added tax act 89 of 1991 . section : proviso (iii) to the definition of “enterprise” in section 1(1)
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