An explorative study : place of supply rules for Value-Added Tax in South Africa

An explorative study : place of supply rules for Value-Added Tax in South Africa

Value-Added Tax (VAT) was introduced in South Africa in 1991 by the Value Added Tax Act No. 89 of 1991 (the VAT Act). The South African VAT system is based on the destination or consumption of the goods or service supplied. The initial place where these goods and services are supplied is not taken i...

Full description

Bibliographic Details
Main Author: Janse van Rensburg, Zendi
Other Authors: Du Preez, Hanneke
Published: 2013
Subjects:
Value added tax (VAT)
Place of supply
South Africa (SA)
International
VAT registration
VAT treatment
Belasting op toegevoegde waarde (BTW)
Plek van lewering
Suid-Afrika (SA)
Internasionaal
BTW registrasie
BTW hantering
UCTD
Online Access:http://hdl.handle.net/2263/23329
Janse van Rensburg, Z 2012, An explorative study : place of supply rules for Value-Added Tax in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/23329 >
http://upetd.up.ac.za/thesis/available/etd-03192012-163350/

Internet

http://hdl.handle.net/2263/23329
Janse van Rensburg, Z 2012, An explorative study : place of supply rules for Value-Added Tax in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/23329 >
http://upetd.up.ac.za/thesis/available/etd-03192012-163350/

Similar Items