This Note
- sets out the legal framework for the VAT treatment of supplies of goods or services which are made by vendors for no consideration in certain circumstances; and
- provides guidance to vendors, on whether
- input tax may be deducted in respect of any VAT incurred on goods or services acquired to make supplies for no consideration; and
- output tax must be declared on any goods or services supplied for no consideration.
Source sars.gov.za
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