Indirect Tax Handbook 2023/2024
The Indirect Tax Handbook is the definitive guide to indirect tax legislation.
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
The Indirect Tax Handbook is the definitive guide to indirect tax legislation.
Stay ahead of the game with this all-inclusive resource. Packed with up-to-date consolidated legislation and technical material, it covers a wide range of crucial indirect taxes, including value added tax, transfer duty, skills development, unemployment insurance, diamond export levy, securities transfer tax, mineral and petroleum royalty, tax administration, and carbon tax. This edition, published in February 2024, incorporates the latest amendments from the current tax year, as well as pending changes. From consolidated Acts to regulations, interpretation notes, and practice guidance, it provides a comprehensive snapshot of contemporary indirect tax legislation. Don't miss out on staying informed and prepared.
Available in print and ebook format from end of February 2024.
Table of contents
Transfer Duty Act No. 40 of 1949
Value-Added Tax Act No. 89 of 1991
Skills Development Levies Act No. 9 of 1999
Unemployment Insurance Contributions Act No. 4 of 2002
Diamond Export Levy (Administration) Act No. 14 of 2007
Diamond Export Levy Act No. 15 of 2007
Securities Transfer Tax Act No. 25 of 2007
Securities Transfer Tax Administration Act No. 26 of 2007
Mineral and Petroleum Resources Royalty Act No. 28 of 2008
Mineral and Petroleum Resources Royalty (Administration) Act No. 29 of 2008
Tax Administration Act No. 28 of 2011
