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VAT - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Reimbursement of the sales tax paid - Scope of terms of works ...


Court Rules Sales Tax Reimbursement Valid Despite Contract Stating Rates Include Taxes; Importance of Contract Clarity Highlighted.

June 8, 2020

Case Laws     VAT and Sales Tax     SC

Reimbursement of the sales tax paid - Scope of terms of works contract - contract inclusive of taxes - even when the contract provided that the rates quoted by the contractor shall be deemed to be inclusive of sales and other taxes and royalties on the materials, it was agreed to between the parties that sales tax and other taxes under completed items of work, as paid by the contractor were to be reimbursed.

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