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An analysis of the VAT consequences of customer loyalty programmes for suppliers
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2021.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2022
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| _version_ | 1867613670638354432 |
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| access_status_str | Open Access |
| author2 | Swanepoel, Sumarie |
| author_browse | Swanepoel, Sumarie |
| author_facet | Swanepoel, Sumarie |
| collection | Thesis |
| dc_rights_str_mv | © 2022 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, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/88310 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:50.639Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| 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:2263/88310 An analysis of the VAT consequences of customer loyalty programmes for suppliers Swanepoel, Sumarie Geerlings, Elizabeth Maria UCTD Customer loyalty programme benefits Value Added Tax (VAT) Loyalty points South Africa Mini Dissertation (MCom (Taxation))--University of Pretoria, 2021. The VAT taxability of customer loyalty programme benefits in South Africa is an issue of uncertainty, for taxpayers and SARS. Customer loyalty programmes are growing in popularity, both in terms of existing programs’ membership and participation numbers and an increase in the number of businesses that operate customer loyalty programmes. Clarifying the VAT taxability of customer loyalty programme benefits, therefore, has the potential to significantly increase the VAT revenue collected by SARS without making extensive and costly changes to the existing VAT systems and legislation already in operation. This is an issue of relevance to SARS and National Treasury since the South African Government have been battling with an increasing budget deficit in recent years and has a pressing need to find additional sources of revenue in an attempt to urgently reduce the aforementioned deficit. This study aims to clarify the VAT taxability of loyalty points customers receive as a result of participating in customer loyalty programmes. The study considers the relevant current South African legislation and the limited guidance published by SARS on this topic in order to conclude on the VAT taxability of loyalty points earned by customers. Further, the study performs an international comparison by considering the relevant Canadian legislation and court cases and subsequently by comparing it to that of South Africa. Taxation MCom (Taxation) Unrestricted 2022-11-16T07:27:07Z 2022-11-16T07:27:07Z 2022-04 2021 Mini Dissertation * A2022 https://repository.up.ac.za/handle/2263/88310 en © 2022 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 Customer loyalty programme benefits Value Added Tax (VAT) Loyalty points South Africa An analysis of the VAT consequences of customer loyalty programmes for suppliers |
| title | An analysis of the VAT consequences of customer loyalty programmes for suppliers |
| title_full | An analysis of the VAT consequences of customer loyalty programmes for suppliers |
| title_fullStr | An analysis of the VAT consequences of customer loyalty programmes for suppliers |
| title_full_unstemmed | An analysis of the VAT consequences of customer loyalty programmes for suppliers |
| title_short | An analysis of the VAT consequences of customer loyalty programmes for suppliers |
| title_sort | analysis of the vat consequences of customer loyalty programmes for suppliers |
| topic | UCTD Customer loyalty programme benefits Value Added Tax (VAT) Loyalty points South Africa |
| url | https://repository.up.ac.za/handle/2263/88310 |