oa De Rebus - Value-added tax - legislative changes

Volume 1998, Issue 368
  • ISSN : 0250-0329



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.

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