VAT - Advanced provisions 2024

Price:
R422.05 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Jeanmari van der Schyff
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


This VAT session looks at the more complex matters that vendors might face. While these matters might be “miscellaneous” to most, it is important to understand how to treat them for VAT purposes should you ever come across them.
This course aims to facilitate an understanding of the more advanced VAT concepts in legislation and practice.

This session will cover the following:

• Mixed supplies and the apportionment methods for input tax claims
• Agents, principals, and cost recoveries
• VAT on pre-registration supplies, and the amendment of prices agreed
• upon before registration
• Change in use adjustments
• The sale of going concerns, deregistration for VAT, and the exit charge
• VAT and deceased estates