Deloitte VAT Handbook
A practical commentary on VAT and includes the Vat Act, ancillary legislation and a case index. Available March 2019.
Select a format
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
A practical commentary on VAT and includes the Vat Act, ancillary legislation and a case index. Available March 2019.
The Deloitte VAT Handbook is a comprehensive guide to the application of the provisions of the Value-Added Tax Act. The commentary is practical and facilitates understanding of the mechanics of the VAT system. It is fully cross-referenced to sections of the VAT and Tax Administration Acts and indexed. The book includes the VAT Act and all relevant regulations, the Tax Administration Act as well as VAT interpretation and practice notes, binding general rulings and lists of class and private rulings, lists of VAT forms and SARS guides. Also includes a summary of case law dealing specifically with VAT issues. Updated biannually in print (11 ed) and annually in ebook and online (11 ed revised).
Table of contents
Part 1 - Outline of VAT system
Chapter 1 - Introduction
Chapter 2 - Outline of VAT system
Chapter 3 - Supplies of goods and services by a vendor
Chapter 4 - Time and value of supplies of goods and services
Chapter 5 - Deemed supplies of goods and services
Chapter 6 - Importation of goods and services
Chapter 7 - Exports of goods and other zero-rated supplies of goods
Chapter 8 - Zero-rated supplies of services
Chapter 9 - Exempt supplies
Chapter 10 - Input tax
Chapter 11 - Adjustments for change in use
Part 2 - Admin and Documentation
Chapter 12 - Registration and tax periods
Chapter 13 - Tax invoices, debit and credit notes and documentation to claim notional input tax
Chapter 14 - Payments basis of accounting for VAT
Chapter 15 - The VAT return, payments and record-keeping
Chapter 16 - The Tax Administration Act (TAA) and powers and duties of officials
Chapter 17 - Information gathering, secrecy and assessments
Chapter 18 - Objection and appeal
Chapter 19 - Tax liability, payment and recovery of tax
Chapter 20 - Penalties, interest and other sanctions
Part 3 - Planning and Transitional Rules
Chapter 21 - Planning considerations
Chapter 22 - Transitional rules
Part 4 - Legislation
Value-added Tax Act 89 of 1991
Tax Administration Act 28 of 2011
Regulations
VAT Interpretation notes
VAT Practice Notes
List of binding private rulings
List of binding class rulings
Binding general rulings
List of VAT forms
List of VAT Guides
Table of Cases
Index to Commentary
