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National Treasury - Van Zyl Retief
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Van Zyl Retief

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Proposed legislative change: VAT and the temporary letting of property

The VAT Act makes provision for the supply of residential fixed property by a VAT vendor (being a property developer) to be subject to VAT at the standard rate of 15%. The property developer has to charge VAT on the sale of the residential fixed property. Depending on market conditions, residential fixed property developers are […]

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