Page 328 - Juta's Indirect Tax

IN 31 (3) VaLue-added tax act: InterPretatIOn nOtes IN 31 (3)
N
Services connected with intellectual property rights for use outside the Republic [s 11 (2) (m)]
(a) The vendor’s copy of the zero-rated tax invoice;
(b) Proof of payment;
(c) A copy of the contract between the vendor and the recipient,
wherein the parties agree in writing on the extent to which the rights are for use outside the Republic. In the event that the agreement does not contain the above information, the vendor must obtain and retain a supplementary document indicating where the rights are to be used; and
(d) Section 11 (2) (m) (ii):
A copy of the contract or other document containing an acceptance by the person contemplated in section 11 (2) (m) (ii) of the obligation to refrain from pursuing or exercising any such rights as contemplated in section 11 (2) (m) (i).
O
Grants paid by public authorities or municipalities to welfare organisations [s 11 (2) (n)]
(a) Proof that the public authority or municipality paid a grant to a welfare organisation, for example a copy of the agreement or other applicable document; and
(b) The welfare organisation’s (grantee’s) copy of the zero- rated tax invoice where applicable;
P
Services supplied to a branch or main business situated in an export country [s 11 (2) (o)]
(a) The vendor’s copy of the zero-rated tax invoice;
(b) The branch or main business’s order or the contract between
the branch or main business and the vendor;
(c) Proof of payment; and
(d) Section 11 (2) (ii) :
Proof of export; or
(e) Section 11 (2) (ii):
(i) The branch or main business’s local recipient’s VAT
registration numbers; and
(ii) A statement from the non-resident containing the
name, address and VAT registration number of that
non-resident’s local recipient; or
(f) Section 11 (2) (iii):
A statement from the non-resident that the non-resident or such other person as contemplated in section 11 (2) (o) (iii) is not present in the Republic at the time that the services are rendered.
Q
Services supplied by a foreign donor funded project, being a vendor, to an international donor
[s 11 (2) (q)]
(a) The foreign donor funded project’s (grantee’s) copy of the zero-rated tax invoice; and
(b) A copy of the agreement or other applicable documentation/ correspondence in respect of which international donor funding was received.
R
Services of vocational training provided to employees of an employer who is not a resident of the Republic and not a vendor [s 11 (2) (r)]
(a) The vendor’s copy of the zero-rated tax invoice;
(b) The recipient’s order or a contract between the recipient
and the vendor;
(c) Written con rmation from the recipient that the recipient is
not a resident of the Republic and not a vendor for South African VAT purposes, where not stated in the recipient’s order or contract between the recipient and the vendor; and
(d) Proof of payment.
S
Grants paid by public authorities or municipalities to a vendor in terms of an approved national housing scheme [s 11 (2) (s)]
(a) A copy of the agreement or any other applicable documentation/correspondence between the vendor and the public authority or municipality pertaining to the payment that is made in terms of an approved national housing scheme.
T
Grants paid by certain public authorities, municipalities or constitutional institutions to or on behalf of vendors [s 11 (2) (t)]
(a) The vendor’s copy of the zero-rated tax invoice, where applicable; and
(b) A copy of the agreement or any other applicable documentation/correspondence between the vendor and the public authority, municipality or constitutional institution pertaining to the payment of the grant.
320 Juta’s IndIrect tax 2016