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Deloitte VAT Handbook

A practical commentary on VAT and includes the Vat Act, ancillary legislation and a case index. Available March 2019.

Publication Language: English

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ISBN/ISSN: 9780409064742
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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).

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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


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