Indirect Tax Handbook 2023/2024
The Indirect Tax Handbook is the definitive guide to indirect tax legislation.
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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