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The VAT implications of loyalty programmes in South Africa
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2012.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2014
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| _version_ | 1867613563261026304 |
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| access_status_str | Open Access |
| author2 | De Swardt, Redge D. |
| author_browse | De Swardt, Redge D. |
| author_facet | De Swardt, Redge D. |
| collection | Thesis |
| dc_rights_str_mv | © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MCom (Taxation))--University of Pretoria, 2012. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/36804 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:07.678Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/36804 The VAT implications of loyalty programmes in South Africa De Swardt, Redge D. Du Toit, Jeanne-Marie Customer loyalty Loyalty programmes Loyalty points Supply Value added tax (VAT) Goods and services tax (GST) UCTD Mini Dissertation (MCom (Taxation))--University of Pretoria, 2012. Loyalty programmes are considered value-sharing instruments and therefore enhance customers’ perceptions of what a company can offer to them. The value enhancement function is important as it is key to customer retention (Yuping, 2007). Customer loyalty programmes may take on many different forms, whether they are inhouse programmes or multi-party promotions. Due to the rapid development of loyalty programmes into modern systems, the value-added tax (“VAT”) systems face challenges in keeping pace with the variety and complexity of these programmes (KPMG. Global Indirect Tax Brief, Issue No. 18 – June 2010). Customer loyalty programmes may have significant VAT implications; this is reflected in the number of judicial decisions by the European Court of Justice (“ECJ”) (Global Indirect Tax Brief, Issue No. 18 – June 2010). The popularity of loyalty programmes in the South African market has increased during the past decade (Travel wires, 2011). To understand the VAT implications of loyalty programmes, it is necessary to understand the functioning of loyalty programmes in South Africa. The core issue of this dissertation is to examine the VAT treatment of loyalty programmes by interpreting existing VAT legislation and to determine if there is a proper and clear guidance in the current South African VAT legislation on the taxing of loyalty programmes. gm2014 Taxation MCom (Taxation) Unrestricted 2014-02-26T11:20:17Z 2014-02-26T11:20:17Z 2013-09-05 2012 Mini Dissertation Du Toit, J 2012, 'The VAT implications of loyalty programmes in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/36804> F13/9/808/gm http://hdl.handle.net/2263/36804 en © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Customer loyalty Loyalty programmes Loyalty points Supply Value added tax (VAT) Goods and services tax (GST) UCTD The VAT implications of loyalty programmes in South Africa |
| title | The VAT implications of loyalty programmes in South Africa |
| title_full | The VAT implications of loyalty programmes in South Africa |
| title_fullStr | The VAT implications of loyalty programmes in South Africa |
| title_full_unstemmed | The VAT implications of loyalty programmes in South Africa |
| title_short | The VAT implications of loyalty programmes in South Africa |
| title_sort | vat implications of loyalty programmes in south africa |
| topic | Customer loyalty Loyalty programmes Loyalty points Supply Value added tax (VAT) Goods and services tax (GST) UCTD |
| url | http://hdl.handle.net/2263/36804 |