n IMFO : Official Journal of the Institute of Municipal Finance Officers - VAT challenges

Volume 11, Issue 1
  • ISSN : 1607-520X



The Department of Local Government implemented the "operation clean audit" initiative in 2009, which seeks to achieve unqualified audit reports by 2010 and clean audit reports by 2014. Despite the policy makers' clear and noble intentions to improve financial management, audit reports reveal that difficulties are experienced with certain aspects of compliance pertaining to the different pieces of legislation and standards. Among these is the correct treatment of Value Added Tax.

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