Tax disclosure requirement: require taxable persons to show the tax component prominently in invoices and related documents. Where a supply is made for consideration and a person is liable to pay tax, the tax element must be prominently indicated in all documents relating to assessment, tax invoices and similar papers so that the amount of tax forms part of the price disclosed.
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 disclosure requirement: require taxable persons to show the tax component prominently in invoices and related documents.
Where a supply is made for consideration and a person is liable to pay tax, the tax element must be prominently indicated in all documents relating to assessment, tax invoices and similar papers so that the amount of tax forms part of the price disclosed.
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