Introduction -- Outline of VAT system -- Supplies of goods and services by a vendor -- Time and value of supplies of goods and services -- Deemed supplies of goods and services -- Importation of goods and services -- Exports of goods and other zero-rated supplies of goods -- Zero-rated supplies of services -- Exempt supplies -- Input tax -- Adjustments for change in use -- Registration and tax periods -- Tax invoices, debit and credit notes and documentation to claim notional input tax -- Payments basis of accounting for VAT -- The VAT return, payments and record keeping -- SARS' powers in recovering tax, preservation of secrecy, tax evasion and avoidance -- General powers of the Minister of Finance and the Commissioner -- Objection and appeal -- Planning considerations -- Transitional rules.
Value-Added Tax Act No. 89 of 1991 -- Regulations -- VAT Interpretation Notes -- VAT Practice Notes -- List of Private Binding Rulings -- List of VAT forms -- List of VAT Guides.