Juta's Value Added Tax

Of interest or benefit to: Legal practitioners, Accountants and auditors, Company administrators.

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Juta's Value-Added Tax offers a new and very user-friendly approach to the legislation. It contains the Value-Added Tax Act 89 of 1991, as amended, with a section-by-section commentary. The commentary deals with the actual words and phrases used in the Act. Other major works on value-added tax in South Africa are referred to where considered necessary, to facilitate further research. Navigation of the Act and commentary is aided by the following: the comprehensive index; the flow charts, providing a simple and quick visual reference to the contents of various sections of the Act, and of subsections within those sections; the extensive cross-referencing within the commentary text; the inclusion of all relevant government notices, practice notes, media releases, VATNEWS, and SARS rulings on VAT-related matters; the use of margin tabs as a fast visual reference to the contents of each page.