Browsing by Subject "Employees' tax"

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Consequences for non-payment of PAYE and VAT compared

Moosa, Fareed (PER/PELJ, 2020)

This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among ...
A critical analysis of a non-executive director's responsibility to register and account for VAT

Jansen van Rensburg, Johannes Petrus (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 ...