oa De Rebus - VAT on bills of costs
In Whittlesea v Clerk of the Civil Court, Pietermaritzburg 1992 (1) SA 603 (N) the court discussed the possible interpretation of s 67 of the Value Added Tax Act 89 of 1991 (the VAT Act) and found that s 67(3) did not apply to the party-and-party fees prescribed. by the magistrate's court tariff (606 E-F). The court's reasoning was that in terms of s 64 of the Act '[a]ny price charged by any vendor in respect of any taxable supply of goods or services shall for the purposes of this Act be deemed to include any tax payable in terms of s 7(1)(a) in respect of such supply' and that it seemed that s 67(3) was introduced to overcome any problem created where a vendor's charges are prescribed by law.
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