A Students Guide To The VAT Act 2017 (Paperback)

The guide has been written with specific reference to the Examinable Taxation Pronouncements (the tax syllabus) for the Initial Test of Competence (ITC) of the South African Institute of Chartered Accountants (SAICA).

The Value-Added Tax syllabus content is reproduced and specifically cross-referenced to the Value-Added Tax Act and the commentary which follows in the appropriate chapters. Students should use the guide in conjunction with the Value-Added Tax Act which, in the final analysis, is the most important reference.