VAT in South Africa is a detailed commentary in looseleaf format that covers all aspects of Value Added Tax as it’s applied in South Africa. The publication is regularly updated to ensure that you stay abreast of all new developments in this area.

The commentary in VAT in South Africa is an all encompassing guide to VAT that is fully cross referenced. It is of value to all who are required to charge and pay across Value Added Tax.

There is an optional companion work called VAT in South Africa (Legislation) that contains the Value-Added Tax Act and its Regulations; Extracts from Tax Acts; Practice Notes; Interpretation Notes; VAT Rulings; SARS VAT News and Media Statements.

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• Background to the introduction of VAT
• How VAT works
• Supply of goods and services
• Standard-rated supplies
• Zero-rated supplies
• Exempt supplies
• Apportionment and adjustments
• Imported goods and services
• Special types of supply
• Time of supply
• Value of supply
• Registration
• Accounting for VAT
• Representative vendors, agents and auctioneers
• Documentation
• Record-keeping
• Returns and payments
• Recovery of tax
• Objections, appeals, alternative dispute resolution and settlements
• Offences and penalties
• Transitional arrangements