oa De Rebus - Value-added tax - legislative changes
|Article Title||Value-added tax - legislative changes|
|© Publisher:||Law Society of South Africa|
|Affiliations||1 Chartered accountant, Pretoria.|
|Publication Date||Sep 1998|
|Keyword(s)||Legislative changes and Value-added tax|
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...