Gerhard Badenhorst

ENSafrica

Articles

Results 1 to 5 of 17


Contingency fees: VAT inclusive or exclusive?

South Africa - September 20 2016 The High Court, Gauteng Local Division, considered in a recent case (case No 2012/21359, 31 August 2016) whether an agreement in terms of which a…

is VAT payable on delivery fees?

South Africa - August 16 2016 It is common practice for suppliers to deliver the goods that they supply at the premises of their customers on the customer's request. The suppliers…

The VAT implications of interest-free credit

South Africa - June 15 2016 It is the long-standing practice of traders and service providers to grant customers extended payment terms for the goods or services they supply as a…

Rules for levying interest on the late payment of VAT

South Africa - January 27 2016 The rules regarding the levying of interest on the late payment of value added tax ("VAT") are often confusing, and the introduction of the Tax…

VAT status of payments to welfare organisations clarified by the High Court

South Africa - June 8 2015 The SA Red Cross Air Mercy Service Trust ("the Trust") approached the High Court for a declaratory order regarding the value added tax ("VAT") status…