Value-Added Tax in South Africa (Commentary)
A comprehensive commentary on VAT.
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Product description
A comprehensive commentary on VAT.
Available in print (looseleaf) and online format. Print updates are billed annually in advance.
Online format must be added to a Lexis+ base package. Visit www.lexisnexis.co.za/lexisplus for more information.
Value-Added Tax in South Africa: Commentary gives you access to expert guidance on the practical application of VAT. It includes detailed commentary with comprehensive cross-referencing and covers a host of topics surrounding VAT. Tables of provisions of the VAT Act and other SA statutes, a table of cases and a comprehensive index offer quick access to relevant paragraphs in the commentary. Updated on a regular basis to keep current with changes in legislation and case law
Table of contents
How VAT works
Supplies, goods and services
Apportionment and adjustments
Registration
Accounting for VAT
Representative vendors, agents and auctioneers
Returns, payments and record-keeping
Recovery of tax
Objections, appeals, alternative dispute resolution and settlements
Offences and penalties
Administration and Transitional arrangements
