Amount of tax must be disclosed in invoices and assessment documents, ensuring tax forms part of the supply price. Where a supply is made for consideration, the person liable to pay tax must prominently indicate the amount of tax in all documents relating to assessment, the tax invoice and other like documents, such tax forming part of the price of the supply.
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.
Amount of tax must be disclosed in invoices and assessment documents, ensuring tax forms part of the supply price.
Where a supply is made for consideration, the person liable to pay tax must prominently indicate the amount of tax in all documents relating to assessment, the tax invoice and other like documents, such tax forming part of the price of the supply.
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