Hello everyone. I would appreciate some guidance on the following:

If a developer develops a apartments for rental, will the costs for the projects (land, fees, construction, etc) be allowed as input VAT? If not, then would the developer be liable for output VAT on the market value of the apartments. And, finally, if the building gets sectionalised later and sold, would the sales be liable for VAT or Transfer Duty.

Any advice would be greatly appreciated.