Webinar | Claiming Input VAT on ‘Entertainment Expenses' - CPD Consortium
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WEBINAR

Claiming Input VAT on

Entertainment Expenses

08 July 2025

13:00-14:00pm
(SA Time)

FREE

ZOOM

1 CPD POINT
AVAILABLE

Claiming input tax on entertainment expenses requires careful interpretation of the Value-Added Tax Act, No.89 of 1991, as recently demonstrated in the recent Supreme Court of Appeal (SCA) judgement Aveng Mining Shafts & Underground v CSARS (1192/2023) [2025] ZASCA 20. 

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Attendees will gain practical insights on how to assess and apply the rules when determining whether input tax may be claimed on so-called “entertainment” expenses.

Key topics of discussion:  

Input Apportionment

Analysis of the provisions of section 17(2)(a) of the Value Added Tax Act, No. 89 of 1991.

Judgment Analysis

Discussion of the Supreme Court of Appeal’s Judgment in Aveng Mining Shafts & Underground v CSARS (1192/2023) [2025] ZASCA 20.

Entertainment Claims

Practical considerations in claiming input tax on entertainment expenditure.

Who Should Attend? 

  • Tax Practitioners & Consultants
  • Financial Managers
  • Accountants & Auditors
  • Legal Professionals

Gain clarity on when you can claim input VAT on ‘entertainment expenses’, and how recent case law affects your approach.

This focused session explores section 17(2)(a) of the VAT Act and the recent Supreme Court of Appeal case, Aveng Mining Shafts & Underground v CSARS. 

#VATCompliance #EntertainmentVAT #AvengJudgment #CPDWebinar #InputTax #VATActSA #TaxPractitionerSA#ClaimingInputVAT 

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Claiming Input VAT on ‘Entertainment Expenses'

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MEET THE PRESENTER:

Prof Des Kruger

Prof Des Kruger was previously a Partner, and now Consultant, in the Tax Practice at Webber Wentzel Attorneys.  He has studied law and tax at the universities of KwaZulu Natal and Wits in South Africa, and Harvard in the United States of America.  Des is presently an Adjunct Professor at the University of Cape Town (Law Department) where he lectures in value-added tax (VAT) at the postgraduate level. 

Des has specialised in all aspects of taxation, including international tax, corporate tax and value-added tax, for more than 46 years. During that time he spent 12 years in total at Inland Revenue/South African Revenue Service, where he was a Deputy Director (Legal Drafting) and then subsequentely a Specialist in the then Legal and Policy Division. 

He has co-authored Value-Added Tax in South Africa and Broomberg on Tax Strategy and is currently co-editor of Business Tax and Company Law Quarterly. 

Des’ expertise has been recognised by various international research organisations including Chambers Global and the prestigious International Tax Review.  He has also been named as one of the top tax consultants in South Africa by the International Tax Review and was named as Lawyer of the Year: Tax, 2010 by Best Lawyers. 

Des has Advised both Margo and Katz Tax Commissions of Enquiry into the Tax System of South Africa, and was a member of the VAT Ad-hoc Committee of the Davies Tax Committee. 

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Professor Deborah Tickle

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