This Note clarifies the VAT implications resulting from the participation in loyalty
programmes based on the current provisions of the VAT Act. This Note does not
attempt to list and analyse all the loyalty programmes available. Loyalty programmes
differ from each other, evolve and change because of continuous changes in market
conditions, competition etc. For this reason, the general VAT principles applicable to
loyalty programmes as contained in this Note must be analysed and subsequently
applied to each transaction in a loyalty programme in accordance with that specific
loyalty programme’s characteristics or nature.
Source: gov.za
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