An evaluation of the income tax treatment of client loyalty programme transactions by South African suppliers
The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980s, the South African Revenue Ser...
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Format: | Article |
Language: | English |
Published: |
AOSIS
2015-04-01
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Series: | Journal of Economic and Financial Sciences |
Subjects: | |
Online Access: | https://jefjournal.org.za/index.php/jef/article/view/88 |