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Value-Added Tax (VAT) Implications within the South African environment arising from the classification of cryptocurrencies as financial services under the VAT Act

Cryptocurrencies have been growing rapidly in South Africa (SA) since the initial user alert in 2014 that was issued by National Treasury to South African citizens on the uses of cryptocurrencies. During this time, the number of cryptocurrency merchants, including popular online marketplaces in Sout...

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Bibliographic Details
Main Author: Hendricks, Rodney Francois
Other Authors: Roeleveld, Jennifer
Format: Thesis
Language:English
Published: Department of Finance and Tax 2023
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