Invoice date or cash receipt date : a critical analysis of the time of supply of value added tax
M.Com. (South African and International Taxation) === Value-added tax (hereafter referred to as VAT) is an „indirect tax‟. Clegg, D (2006: 1) explains this to mean that: “the person who bears the tax is assessed not directly by the SARS but indirectly through the taxation of transactions into which...
| Main Author: | |
|---|---|
| Published: |
2014
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10210/12288 |