Browsing by Subject "Regularly"
Now showing items 1-2 of 2
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A critical analysis of a non-executive director's responsibility to register and account for VAT
(North-West University (South Africa) , Potchefstroom Campus, 2016)Complexities and uncertainty normally arise when the application of a provision in one Tax Act is dependent on a provision in another Tax Act. This is especially true when a person’s liability to register and account for ... -
Interpreting the term enterprise for South African value-added tax purposes
(2015)Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services ...