The answer to this query
is based on legislation as at 2014/03/03.
Q: I need
your assistance with the following: I am working for a hospital group.
Doctors are situated at the various hospitals where they are renting
rooms to practice from. The doctors at times have meals at the canteen and
these costs are allocated to ‘canteen doctors meals”? Can Input VAT be
claimed on these costs – the doctors are not on our payroll? Or are these
costs seen to be entertainment?
A: Kindly familiarise yourself with paragraph 8.4 of the VAT Guide 414 and
revert back to me if anything is unclear.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.