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Commissioner for the South African Revenue Service v Respublica (Pty) Ltd (1025/2017) [2018] ZASCA 109

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Commissioner for the South African Revenue Service v Respublica (Pty) Ltd (1025/2017) [2018] ZASCA 109

13th September 2018

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[1] This matter concerns the proper characterisation, for value-added tax (VAT) purposes, of the supply of a building and related goods and services to an educational institution under a written agreement, more particularly, whether that supply amounted to the supply of ‘commercial accommodation’ as defined in s 1 of the Value-Added Tax Act 89 of 1991 (the Act).

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[2] With the leave of this court, the appellant, the Commissioner for the South African Revenue Service (SARS) appeals against a judgment of the Gauteng Division of the High Court, Pretoria (per Semenya AJ) granting the respondent, Respublica (Pty) Ltd (Respublica), declaratory relief as follows:

‘1. . . .[T]he letting of accommodation by Respublica to TUT in terms of the lease agreement comprises of a taxable supply of commercial accommodation for value-added tax purposes and Respublica is obliged to levy and account for VAT in accordance with the Value-Added Tax Act 89 of 1991 on the rental payments it receives as consideration.

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2. Respublica is liable to account for VAT on only 60% of the rental it receives in accordance with section 10(10) of the VAT Act.’

 

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