A Student’s Guide to the VAT Act 2025
This guide has been written with specific reference to the Examinable Taxation Pronouncements (the tax syllabus) for the Initial Assessment of Competence (IAC) of SAICA.
It covers VAT at both under- and postgraduate level and is updated annually with the latest legislation. Practice questions and suggested solutions are included.
Chapter 1: - The mechanics of VAT
Chapter 2: - Registration and payment of tax
Chapter 3: - Supply of goods and services
Chapter 4: - Time and value of supply
Chapter 5: - Special situations and other matters
Appendices - Practice questions and Suggested solutions
- Subject index