A critical analysis of the South African vat single and composite supply rules
The policy developments should consider not only domestic law but also the international cognisance where necessary. The study argues that the current determination of a separate part for VAT purpose is uncertain. The current value-added tax rules do not provide under what circumstances will a taxpa...
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University of Pretoria
2021
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| Online Access: | http://hdl.handle.net/2263/80937 Ngidi, M 2020, A critical analysis of the South African vat single and composite supply rules, MPhil (Taxation) Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80937> |