SAICA submission to SARS on the zero rating of clinical trial services supplied to a non-resident
Overview
The submission addresses the interpretation of sections 11(2)(l) and 8(5) of the VAT Act as applied to the supply of clinical trial services to non-residents.
| Author | SAICA Employees’ Tax committee, Lesedi Seforo |
|---|---|
| Division | Tax |
| Keywords | s8(5) s11(2)(l) clinical trials |
| Date | 3 October 2023 |
| File |