TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Pure agent exclusion from service value: conditions for excluding reimbursed third-party costs from taxable value.</h1> All expenditure or costs incurred by a service provider in supplying a taxable service form part of the consideration and are included in the taxable value, unless the provider qualifies as a pure agent and all prescribed conditions are met: contractual appointment as pure agent, recipient liability and authority for payment to third parties, separate invoice indication, no title or use by provider, recovery only of actual amounts, and procurement being additional to the provider's own services.
TaxTMI 
TaxTMI 
