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Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2028-2026

Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2028-2026

20 April 2026 – Value Added Tax Act, 1991

VAT on service fee: Whether VAT on service fees, which the Taxpayer debited against the accounts of its clients in terms of a banker/client agreement, could be deducted as an input tax in subsequent VAT returns after the service fees were subsequently credited to the accounts of the clients.