Transcription of Value-Added Tax VAT 411 - South African Revenue Service
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Value-Added Tax VAT 411 - South African Revenue Service
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.
8 January 2016 (as per Government Gazette (GG) 39588); and • The Tax Administration Laws Amendment Act 23 of 2015) which was promulgated on 8 January 2016 (as per GG 39586). There are various other guides available on the . SARS website. which may be referred to for more information relating to the specific VAT topics.
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