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Respublica (Pty) Ltd v CSARS 864/2014 - 29 February 2016

Thursday, 10 March 2016   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issues between the parties are inter alia, firstly, whether the supply of accommodation to tertiary institutions in terms of certain lease agreements constitutes the supply of commercial accommodation and whether the taxpayer liable to account for VAT on only 60 % of the rental income it receives in accordance with the provisions of sections 10 (10) of the VAT Act.

The court held that the taxpayer is obliged to levy and account for VAT on the rental it receives for consideration because the letting of accommodation by the taxpayer to TUT in terms of the lease agreement comprises of a taxable supply of commercial accommodation for VAT purposes. Further, the taxpayer is liable to account for VAT on only 60 percent of the rental it receives in accordance with section 10 (10) of the VAT.

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