The VAT Handbook: The complete guide for small businesses, accountants, bookkeepers, auditors, students and other VAT vendors

by Clive Gibson and Geoff Hull

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Book cover for The VAT Handbook

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Taxpayers often pay over more to the Receiver than required, and nowhere is this more evident than in the payment of Value Added Tax. There are thousands of VAT vendors in South Africa who are obliged to prepare a VAT return every two months. On the face of it, the process is very simple: record the VAT paid in respect of producing your product or service, subtract from this the VAT received in respect of your product or service, and pay the balance over to the Receiver. But in practice it is rather more complex, as certain rules apply to what you can and cannot claim as a legitimate amount, and on imports and exports related to your business. Tax consultants, who service several returns at a time, rush through the work, with the result that large amounts often get overlooked through ignorance or haste and millions of rands go unclaimed, or are paid over to the Receiver unnecessarily. But help is now at hand with The VAT handbook, everyone's essential guide on all matters concerning this tax.
  • ISBN10 1770223711
  • ISBN13 9781770223714
  • Publish Date 1 April 2012
  • Publish Status Active
  • Publish Country ZA
  • Publisher Struik Publishers (Pty) Ltd
  • Imprint Zebra Press
  • Format Paperback (UK Trade)
  • Pages 256
  • Language English