Browsing by Subject "Deduction"
Now showing items 1-2 of 2
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Exploring grounds for allowing an input tax deduction on the acquisition of double-cab delivery vehicles
(North-West University (South Africa), 2023)In South Africa, enterprises that are registered for value-added tax (VAT), are generally precluded from claiming VAT on the acquisition of double cab light delivery vehicles (LDVs), despite using such vehicles for ... -
The nature of interest–free loans and the tax implications thereof
(North-West University, 2010)The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the ...