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Input VAT on doctors' meals

Monday, 03 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical 

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.

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