n Professional Accountant - VAT on fringe benefits : CPD points - 30 min

Volume 2008 Number 1
  • ISSN : 1680-7537


In accordance with Section 18(3) of the Value-Added Tax Act ('the Act'), the granting of certain fringe benefits by a vendor to any employee or director, as detailed in the Seventh Schedule to the Income Tax Act, is deemed to be a taxable supply for Vat purposes.

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