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Value added tax on electronic services: an explorative study on the current regulations prescribing electronic services and the proposed amendments as at 01 October 2018
Value-Added Tax (VAT) was introduced in South Africa (“SA”) on 29th September 1991 to replace GST (General Sales Tax) as an indirect system of taxation. It is levied in terms of the Value-Added Tax Act 89 of 1991. The Commissioner of the South African Revenue Service (SARS) is a mandated collector o...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2020
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