Fund vs SARS – no enterprise or taxable supplies, no input VAT
Overview
A summary of the Fund v Commissioner for the South African Revenue Service (VAT 22558) [2025] ZATC 4 (11 February 2025) case in which the Court had to decide whether the payment of insurance premiums qualified for VAT input claims.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | VAT input insurance premium Fund |
| Categories | Tax |
| Date | 9 May 2025 |
| File |