Transcription of Value-Added Tax VAT 411
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1 Value-Added Tax VAT 411 Guide for Entertainment, Accommodation and Catering VAT 411 Guide for Entertainment, Accommodation and Catering Preface i Preface This guide is a general guide concerning the application of the Value-Added Tax (VAT) law regarding supplies of goods or services which fall into the category of entertainment and serves as a supplement to the VAT 404 Guide for Vendors which deals with the general operation of VAT. 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.
All references to “the VAT Act” are to the Value-Added Tax Act 89 of 1991, and references to “sections” are to sections in the Value-Added Tax Act, unless the context indicates otherwise. Similarly, all references to “the Tax AdministrationAct” and "the Income
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