Input Tax Recovery on Mobile Phones: Comparable Analysis and Approach Going Forward

It has been a while since the FTA published VATP028 which deals with input tax recovery on mobile phones. Please find below my insights on the current state of play and recommendations on how we can make input tax recovery more accessible.

Table of Contents

1. Global & Local Trends on Mobile Phone Usage
2. Current Legal Framework For VAT
3. Practices in Other Countries
4. Conclusions and Recommendations

 

Source: LinkedIn