Time of supply – tax points (South Africa)

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48 South Africa
Commentary

Time of supply – tax points (South Africa)

The basic tax point for goods is the earlier of:

  1.  

    •     the date the goods were delivered or made available to the customer; or

  2.  

    •     the date of payment.

The basic tax point for services is the earlier of:

  1.  

    •     the date that the services were performed; or

  2.  

    •

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