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Belasting op toegevoegde waarde : gevolge van klientelojaliteits-programtransaksies vir verskaffers

dc.contributor.authorBrink, Sophia M.en_ZA
dc.date.accessioned2018-07-18T08:30:07Z
dc.date.available2018-07-18T08:30:07Z
dc.date.issued2013-10
dc.identifier.citationBrink, S. M. 2013. Belasting op toegevoegde waarde: Gevolge van kliëntelojaliteitsprogramtransaksies. Journal of Economic and Financial Sciences, 6(3):565-592.en_ZA
dc.identifier.issn2312-2803 (online)
dc.identifier.issn1995-7076 (print)
dc.identifier.urihttp://hdl.handle.net/10019.1/104158
dc.descriptionCITATION: Brink, S. M. 2013. Belasting op toegevoegde waarde : Gevolge van kliëntelojaliteitsprogramtransaksies. Journal of Economic and Financial Sciences, 6(3):565-592.
dc.descriptionThe original publication is available at https://jefjournal.org.za
dc.description.abstractClient loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980s, the South African Revenue Service has issued minimal guidance on the value-added tax treatment of client loyalty programme transactions. The main objective of the research was to determine whether South African client loyalty programme suppliers correctly account for client loyalty programme transactions for value-added tax purposes. In order to meet this objective, available local literature was analysed to determine the proposed value-added tax treatment of a client loyalty programme transaction. The proposed correct value-added tax treatment was compared with a survey circulated to a population of client loyalty programme suppliers in South Africa. The comparison indicated that in practice the Value-Added Tax Act 89 of 1991 is not always interpreted correctly. This incorrect tax treatment could result in financial loss to the client loyalty programme supplier as taxpayer.en_ZA
dc.description.abstractAFRIKAANSE OPSOMMING : Geen opsomming beskikbaar.af_ZA
dc.description.urihttp://hdl.handle.net.ez.sun.ac.za/10520/EJC145355en_ZA
dc.format.extent28 pages
dc.language.isoaf
dc.publisherAOSISen_ZA
dc.subjectCustomer loyalty programs -- Taxation -- South Africaen_ZA
dc.subjectValue-added tax -- Law and legislation -- South Africaen_ZA
dc.titleBelasting op toegevoegde waarde : gevolge van klientelojaliteits-programtransaksies vir verskaffersaf_ZA
dc.typeArticleen_ZA
dc.description.versionPublisher's versionen_ZA
dc.rights.holderAuthor retains copyright


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