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A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes
(Stellenbosch : Stellenbosch University, 2014-04)
ENGLISH ABSTRACT: In South Africa, value-added tax (‘VAT’) is classified as an indirect tax which is levied on goods or services supplied in the Republic of South Africa. In South Africa, VAT is a destination-based invoice ...