'n Kritiese ondersoek na die betekenis en omvang van die term "opvoedkundige dienste" soos in artikel 12(h) van die Wet op Belasting op Toegevoegde Waarde No.89 van 1991 bedoel en die gevolglike invloed daarvan op die BTW-hantering van sekere navorsingsaktiwiteite deur 'n universiteit uitgevoer.
Notice bibliographique
Résumé
ENGLISH ABSTRACT: Section 12 of the Value-Added Tax Act No. 89 of 1991 (hereafter referred to as the VAT Act) determines that the supply of certain goods and/or services are exempt from value-added tax (hereafter referred to as VAT) levied by section 7(1)(a). One such exempt supply is the supply of educational services by certain institutions (listed in section 12(h)(i)(aa)-(cc)). Section 12(h)(i)(bb) determines that the supply of educational services by an higher institution are specifically exempt from VAT. The term “educational services” is not defined in the VAT Act. Uncertainty exists in practice about what exactly educational services comprise and what the scope of it is. Since the supply of educational services is an exempt supply in terms of section 12(h)(i)(bb), a clear and irrefutable definition of “educational services” should exist. Two of the main purposes of an university is to deliver education of exceptional quality and good research outputs. The primary question that originates is whether the research performed by an university qualifies as an exempt supply with the result that the performance of research is an exempt supply. The term “research” was investigated in several sources and it was found that research can be generically be defined as the systematic investigation of existing knowledge and the creation of, amongst others, new knowledge and inventions. Furthermore, it was found that research can be divided into two categories, namely research performed at no consideration and research performed at consideration. Research performed at consideration is further divided into two subcategories, namely commercial research (where the purpose is to generate income) and non-commercial research (where the purpose is research). The definition of “educational” and other bent forms of the term “educate”, amongst others, “education” and “educator” were investigated in relevant South African legislation, case law and international legislation and case law. Commercial research is considered to be a supply of a business activity of a university with the main objective of generating income and is considered as a taxable supply in the case law of the United Kingdom and Canada. Non-commercial research is considered as supplies in the course or furtherance of an enterprise, but the main purpose of the enterprise is not to generate income. Non-commercial research is considered as an “educational service” since it meets the requirements of systematic instruction of education and learning. This type of research is exempt from VAT levied. The input tax of any costs incurred with regards to this type of research will not be claimable. It is suggested that the principles highlighted in this study might clear up the confusion surrounding whether research performed by an university qualifies as an exempt supply or not. SARS could possibly establish guidelines to determine when research is considered exempt or taxable. This information could be useful for role players in the South African tax environment if the matter…
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,002 | 0,001 |
| Méta-épidémiologie (sens strict) | 0,004 | 0,004 |
| Méta-épidémiologie (sens large) | 0,003 | 0,001 |
| Bibliométrie | 0,003 | 0,001 |
| Études des sciences et des technologies | 0,003 | 0,001 |
| Communication savante | 0,003 | 0,006 |
| Science ouverte | 0,003 | 0,002 |
| Intégrité de la recherche | 0,002 | 0,003 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,001 | 0,001 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; les deux têtes enseignantes s’accordent sur ce qui est montré ici.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».