- Several sanitized VAT rulings were published on 31 March 2026 under the Value-Added Tax Act, 1991.
- The rulings cover topics including consideration, apportionment, VAT treatment of auctioneering artwork for non-residents, and supply of student accommodation.
Source: sars.gov.za
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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