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A critical analysis of the South African vat single and composite supply rules
Dissertation (MPhil (Taxation))--University of Pretoria, 2020.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2021
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| _version_ | 1867613707265114112 |
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| access_status_str | Open Access |
| author2 | Van Oordt, Marius Louis |
| author_browse | Van Oordt, Marius Louis |
| author_facet | Van Oordt, Marius Louis |
| collection | Thesis |
| dc_rights_str_mv | © 2021 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 | Dissertation (MPhil (Taxation))--University of Pretoria, 2020. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/80937 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:25.453Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| 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:2263/80937 A critical analysis of the South African vat single and composite supply rules Van Oordt, Marius Louis m.ngidi@up.ac.za Franzsen, R.C.D. (Riel) Ngidi, Mzwandile UCTD Dissertation (MPhil (Taxation))--University of Pretoria, 2020. The policy developments should consider not only domestic law but also the international cognisance where necessary. The study argues that the current determination of a separate part for VAT purpose is uncertain. The current value-added tax rules do not provide under what circumstances will a taxpayer make a separate supply for VAT purposes. This creates legal uncertainty and compromises certainty and predictability that are undeniably foundation of the tax system. As single or composite supply forms part of the value-added tax system, the absence of clear rules on how to determine a separate supply in SA warrant guidance. To reduce the legal uncertainty, the research argues SARS needs to provide the guidance. National Research Foundation (NRF) Taxation MPhil (Taxation) Unrestricted 2021-07-21T14:13:57Z 2021-07-21T14:13:57Z 2021 2020 Dissertation Ngidi, M 2020, A critical analysis of the South African vat single and composite supply rules, MPhil (Taxation) Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80937> A2021 http://hdl.handle.net/2263/80937 en © 2021 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 | UCTD A critical analysis of the South African vat single and composite supply rules |
| title | A critical analysis of the South African vat single and composite supply rules |
| title_full | A critical analysis of the South African vat single and composite supply rules |
| title_fullStr | A critical analysis of the South African vat single and composite supply rules |
| title_full_unstemmed | A critical analysis of the South African vat single and composite supply rules |
| title_short | A critical analysis of the South African vat single and composite supply rules |
| title_sort | critical analysis of the south african vat single and composite supply rules |
| topic | UCTD |
| url | http://hdl.handle.net/2263/80937 |