The VAT treatment of 'imported services'
Subtitle: the zero-rating under the Value-Added Tax Act 89 of 1991 of services performed outside South Africa by foreign non-vendors
By: Mervyn Dendy ; with a foreword by Des Kruger
Publisher: SiberInk
Published: 2012
Place of publication: Cape Town, South Africa
Language: eng
Number of pages: 68
ISBN-13: 9781920025656; 9781920025663
Subjects: Value-added tax; Law and legislation; South Africa
Description: "Section 11(2)(k) of the Value-Added Tax Act 89 of 1991 provides for the zero-rating of a supply of services where the services are physically rendered outside the Republic. In this monograph, the author analyses that provision and other relevant sections of the VAT Act, with a view to determining whether it is possible for 'imported services' falling within the ambit section 7(1)(c) of the Act where work is performed outside the Republic but the product of that work (for example a computer program) is supplied to a South African consumer for use within the Republic otherwise than in the making of taxable supplies. The meaning of the word 'rendered' in section 11(2)(k) is determined in the light of the governing rules of statutory interpretation, after which the controversial decisions in ITC 1812 and Metropolitan Life Ltd v Commissioner for South African Revenue Service are subjected to detailed and penetrating analysis in order to assess whether section 11(2) as a whole can, contrary to those decisions, apply to 'imported services'."--Back cover.
Notes: Includes bibliographical references and index.
Table of contents: title: Introduction; title: The separate treatment for VAT purposes of work performed within South Africa and work performed in a foreign country which are combined in a single supply; title: The relevant provisions of the Value-Added Tax Act; title: The two questions for determination; title: The correct interpretation of section 11(2)(k) of the Value-Added Tax Act; title: The applicability of section 11(2) of the Value-Added Tax Act to 'imported services'; title: The decision of the Tax Court in ITC 1812; title: The decision of the Cape High Court on appeal against the judgment in ITC 1812; title: Criticism of the decisions in ITC 1812 and (on appeal) in Metropolitan Life Ltd v Commissioner for South African Revenue Service; title: The contra fiscum rule; title: Conclusion.