The VAT Treatment of 'Imported Services' Ebook
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 The Vat Treatment of 'Imported Services' author Mervyn Dendy analyses that provision and other relevant sections of the VAT Act, with a view to determining whether it is possible to zero-rate ‘imported services’ falling within the ambit of 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.
- Author: Mervyn Dendy
- Title: The VAT Treatment of ‘Imported Services’ Ebook
- ISBN: 978-1-920025-66-3
- Publication Date: 2016/09/25
- Publishing House: Siber Ink
- Target Market Tax Practitioners, Lawyers, Accountants, Tax Advisers, CFOs, Company Secretaries
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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 to zero-rate ‘imported services’ falling within the ambit of 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’.
‘Mervyn Dendy has produced a well-reasoned and very useful analysis of one of the most contentious areas of value-added tax law. There has been much commentary on this issue, but none so detailed as that provided in this book. This is an area affecting many practitioners in their professional practice as they deal with advising clients on transactions of this nature, and as such this excellent monograph is a welcome addition to the literature.’
— Des Kruger
Table of Contents
Principal Works Cited and Mode of Citation
Table of Statutes
Table of Cases
2. 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
3. The relevant provisions of the Value-Added Tax Act
4 The two questions for determination
5. The correct interpretation of section 11(2)(k) of the Value-Added Tax Act
6. The applicability of section 11(2) of the Value-Added Tax Act to ‘imported services’
7. The decision of the Tax Court in ITC 1812
8. The decision of the Cape High Court on appeal against the judgment in ITC 1812
9. Criticism of the decisions in ITC 1812 and (on appeal) in Metropolitan Life Ltd v Commissioner for South African Revenue Service
10. The contra fiscum rule
About the Author
Mervyn Dendy BCom LLB (cum laude) (Wits) was admitted as an attorney and notary in 1985. In his teaching and writing over the past 25 years he has become a leading expert in Delict and Civil Procedure. He lectured at Wits from 1985 to 2002 (Delict and Civil Procedure mainly). He was named Best Lecturer every year from 1996 to 2001. He has published extensively, mainly on Delict and Civil Procedure, in law journals including the SALJ, THRHR, Businessman’s Law and De Rebus, and in the Annual Survey of South African Law (the Law of Delict chapter from 1984 to 1995, and the Civil Procedure chapter occasionally during this period). He has contributed to a number of books, including South African Book of the Road (1988), You and Your Rights (1992), Eckard’s Principles of Civil Procedure in the Magistrates’ Courts (now its fifth edition), and Herbstein & Van Winsen The Civil Practice of the Supreme Court of South Africa (4 ed, 1997). He has edited or co-edited several journals including the THRHR, Businessman’s Law, and the Annual Survey. He was for a number of years the Editorial Legal Consultant to De Rebus. Since 2002 he has been in private practice as an attorney in Johannesburg. He is also a regular contributor to The Law of South Africa (LAWSA)
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