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An in-depth study of input tax apportionment methods for value-added tax in South Africa

An in-depth study of input tax apportionment methods for value-added tax in South Africa

The general mindset of most vendors is that if they have a valid tax invoice, they can claim all their input VAT. They are, however, not aware of the requirements of section 17(1) of the Value-Added Tax Act. Section 17(1) explains that vendors cannot claim all their input tax if their expense relate...

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Bibliographic Details
Main Author: Smit, Hendrik Jacobus Albertus
Other Authors: Cronje, M.
Published: University of Pretoria 2013
Subjects:
South Africa (SA)
Value-added tax (VAT)
South African Revenue Service (SARS)
UCTD
Online Access:http://hdl.handle.net/2263/23894
Smit, HJA 2009, An in-depth study of input tax apportionment methods for value-added tax in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/23894 >
http://upetd.up.ac.za/thesis/available/etd-04092010-170309/
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http://hdl.handle.net/2263/23894
Smit, HJA 2009, An in-depth study of input tax apportionment methods for value-added tax in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/23894 >
http://upetd.up.ac.za/thesis/available/etd-04092010-170309/

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