Interpretation Note 118 (IN118) – Value-added tax consequences of points-based loyalty programmes (“Consideration”, “input tax” and “supply” definitions, sections 7, 10 of VAT Act) Posted on November 13, 2021 by admin_kmos
Interpretation Note 10 (IN10) (v4) – Skills development levy exemption: Public benefit organisations (Section 4(c) of SDL Act) Posted on July 25, 2021January 3, 2026 by admin_kmos
Interpretation Note 103 (IN103) (v2) – The value-added tax treatment of supplies of international and ancillary transport services Posted on October 27, 2018September 23, 2022 by admin_kmos
Interpretation Note 22 (IN22) (v5) – Transfer duty exemption: Public benefit organisations and institutions, boards or bodies Posted on October 27, 2018October 24, 2022 by admin_kmos
Interpretation Note 30 (IN30) – The supply of movable goods as contemplated in section 11(1)(a)(i) read with paragraph (a) of the definition of “exported” and the corresponding documentary proof Posted on October 27, 2018December 8, 2018 by admin_kmos
Interpretation Note 31 (IN31) – Documentary proof required for the zero-rating of goods and services Posted on October 27, 2018December 8, 2018 by admin_kmos
Interpretation Note 39 (IN39) – VAT treatment of public authorities and grants Posted on October 27, 2018December 8, 2018 by admin_kmos
Interpretation Note 40 (IN40) – VAT treatment of the supply of goods and/or services to and/or from a customs controlled area of an industrial development zone Posted on October 27, 2018November 10, 2018 by admin_kmos
Interpretation Note 41 (IN41) – Application of the VAT Act to the gambling industry Posted on October 27, 2018December 8, 2018 by admin_kmos
Interpretation Note 42 (IN42) – The supply of goods and/or services by the travel and tourism industry Posted on October 27, 2018December 8, 2018 by admin_kmos