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. As the term entertainment covers a very wide array of goods and services , it is not possible for the guide to cover all aspects of entertainment.
• catering services supplied to customers or employees at events and places of work, as well as some of the outsourcing arrangements in respect of those supplies. The term “
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