Deloitte and Touche VAT Handbook

 

Deloitte and Touche VAT Handbook is a compact reference guide to understanding and applying the provisions of the Value Added Tax Act. The work includes the VAT Act and its Regulations, Practice Notes and official forms, as well as the full text of all VAT Interpretation and Practice Notes issued by SARS. The accompanying commentary is easy to understand and interpret.

The work is practical and concise. It includes a synopsis of all reported decisions of the South African Courts dealing specifically with VAT issues. The Act is fully cross-referenced to the text of the commentary.

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Part I: General principles
Part II: Registration and submission of VAT returns
Part III: SARS’ powers in recovering tax and combating avoidance; and objection and appeal
Part IV: Transition rules
Part V: International VAT
Part VI: Legislation
  • Value-Added Tax Act 89 of 1991
  • Regulations
  • VAT Interpretation and Practice Notes
  • VAT Forms