Supreme Court Denies Aveng Mining’s VAT Deduction Appeal for Employee Entertainment Expenses

• The taxpayer sought VAT input tax deductions totaling R17,495,071.81 from June 2012 to August 2016 for entertainment expenses related to mine construction projects.
• The issue was whether the VAT Act allowed these deductions.
• The taxpayer argued the expenses were necessary for deploying employees to projects.
• The SCA dismissed the appeal with costs, ruling the taxpayer was not eligible for the deductions.

Source: ensafrica.com

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