VAT special edition
Retief, Ettiene,Professional Accountant, 2008, 19 (2008),
publicationName = "South African Institute of Professional Accountants (SAIPA)",
issn = "1680-7537",
abstract= "Value-Added Tax (VAT) is a tax levied on consumers. This sounds simple. In fact, VAT is complex, it merely is perceived to be simple by its users. We should at all times understand that VAT charged (output tax) is always the state's funds."
language="English",
type="Journal Article"