South African VAT implications in respect of supplies by non residents to residents
Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor in the course or furtherance of an ‘enterprise’, the importation into South Africa of goods by any person or the supply of ‘imported services’. The term ‘enterprise’ has been i...
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| Format: | Others |
| Language: | English |
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Nelson Mandela Metropolitan University
2014
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| Online Access: | http://hdl.handle.net/10948/d1019977 |