Tax amount disclosure: require prominent indication of the tax component in invoices and related documents. Where a supply is made for consideration, the person liable to pay tax must prominently indicate the amount of tax that forms part of the price in all documents relating to assessment, tax invoices and similar documents, ensuring the tax component is separately and clearly stated as part of the transaction price.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax amount disclosure: require prominent indication of the tax component in invoices and related documents.
Where a supply is made for consideration, the person liable to pay tax must prominently indicate the amount of tax that forms part of the price in all documents relating to assessment, tax invoices and similar documents, ensuring the tax component is separately and clearly stated as part of the transaction price.
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