The Supreme Court of Appeal (SCA) on 12 December 2014 handed down judgment in the matter of Director of Public Prosecutions, Western Cape v Parker (103/14) [2014] ZASCA 223. In this matter a close ...
“This obligation to register is measured on the value of taxable supplies rather than actual amounts received, and will apply regardless of the entity through which the business is carried, i.e. sole ...
VAT law was applied successfully in the SA Revenue Service Commissioner’s recent case against the National Educare Forum (NEF). In essence, Revenue raised an assessment against the VAT vendor and ...
The 2025 Budget tabled by Finance Minister, Enoch Godongwana in Parliament on Wednesday, 12 March 2025, saw the 2% VAT increase initially proposed in February 2025 replaced by two consecutive 0,5% ...
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