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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University of Pretoria
2013
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| 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/ |
Internet
http://hdl.handle.net/2263/23894Smit, 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/