- The taxpayer sought VAT input tax deductions totaling R17,495,071.81 from June 2012 to August 2016 for entertainment expenses related to mine construction projects.
- The issue was whether the VAT Act allowed these deductions.
- The taxpayer argued the expenses were necessary for deploying employees to projects.
- The SCA dismissed the appeal with costs, ruling the taxpayer was not eligible for the deductions.
Source: ensafrica.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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