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| Purpose: Content:
Study Guide 1:
Introduction
General background on VAT
The VAT Act
Accounting basis
Registration and tax periods
Types of supply
Taxable supplies
Exempt supplies
Goods imported and imported services
Tax invoices and other documentation
The VAT return
Study Guide 2:
Input tax
Deemed supplies
Time and value of supply
Adjustments for change in use
Exports
Supply of a going concern
Deregistration
The VAT return
Study Guide 3:
Fixed property transactions
Deceased estates
Insolvent estates and VAT
The agricultural sector
Financial services
Tax Administration Act
Objection and appeal, tax liability, payment and recovery of tax
Penalties, interest and other sanctions, planning considerations and transitional rules
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