oa De Rebus - Value-added tax - legislative changes



Certain recent changes in legislation relating to the periodic accounting for VAT will have an important and material effect on the cash-flow needs and management of certain practices. In this article the accounting bases and administrative procedures are briefly discussed in general terms, followed by a summary of the recent amendments to the Value-Added Tax Act 89 of 1991 and the impact thereof on the various legal practices likely to be affected by the amendments.


Article metrics loading...

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error