Browsing Economic and Management Sciences by Subject "Value-Added Tax (VAT)"
Now showing items 1-2 of 2
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An analysis of the proposed repeal of section 11(1)(g) of the Value-Added Tax Act
(North-West University (South Africa) , Potchefstroom Campus, 2016)On 17 September 2014 National Treasury announced the proposed repeal of section 11(1)(g) of the VAT Act which zero-rates the supply of certain farming inputs to farmers, as evidence was found that the section is open to ... -
A review of the non-differentiation of B2B and B2C transactions in the South African electronic services VAT regime
(North-West University (South Africa), 2020)Rapid technological advancement has resulted in a significant increase in the volume of e-commerce transactions where goods and services are supplied to South African consumers through an electronic medium. Local and foreign ...