High Court: Minister’s power to set VAT rate is unconstitutional
The declaration of invalidity was suspended for 24 months and referred to the Constitutional Court for confirmation.
#ValueAddedTaxAct
VAT hike | Guidance for businesses on supply rules and timing
How the general and specific time-of-supply rules will determine whether transactions fall under the existing 15% VAT rate or the increased rate.
ConCourt judgment in Capitec vs SARS clarifies important VAT principles
The decision addresses the recovery of VAT on payments made under loan cover provided free of charge.
