In order to be taxable a supply must be made by a taxable person1 in the course or furtherance of a business2 carried on by him3. A person is a taxable person while he is, or is required to be, registered4 under the Value Added Tax Act 19945. Each person is entitled only to a single registration for value added tax (VAT) purposes6. It follows that, if a person registers for VAT (even voluntarily) in respect of one activity, he is a taxable person for the purposes of all his business activities and must charge and account for VAT
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