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NQF level: |
Credits: |
Module presented in |
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Purpose: Content:
Study Guide 1: Study Guide 1: The legal framework
The administrative framework
Introduction to Value-Added Registration
Registration
Payment and recovery or VAT
Payment and recovery of VAT
Study Guide 2:
Supplies - general principles
Deemed supplies
Time of supply rules
Value of supply rules
Zero rated supplies
Exempt supplies
VAT on imported goods
VAT on imported services
Study Guide 3:
Input tax
Adjustments
Pre-incorporation transactions
Agents and principals Fixed property transactions
Study Guide 4:
Bodies of persons
Associations not for gain
Welfare organisations
Group restructuring
Deceased and insolvent estates
Educational services
Municipalities
The short-term insurance industry
Financial services
Betting transactions
The entertainment and hospitality industry
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