Browsing by Subject "Input tax"
Now showing items 1-2 of 2
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An analysis of the factors that influence the South African VAT treatment of corporate social responsibility expenditure
(2014)Corporate Social Responsibility (“CSR”) as a business approach and corporate strategy has recently been added to the agenda of big and small businesses. The Johannesburg Stock Exchange Limited (“JSE”) requires of listed ... -
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 ...