Browsing by Subject "Taxable supply"
Now showing items 1-2 of 2
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An analysis of the value added tax implications on crypto currency transactions
(North-West University, 2019)Current knowledge or lack of research emphasizes that there are no universal conscientious treatment of the VAT classification on crypto currency transactions. The purpose of this paper was to analyse and evaluate current ... -
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 ...